| 57-40.2-01 |
Definitions
|
| 57-40.2-02 |
Tax imposed
|
| 57-40.2-02.1 |
Use tax imposed
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| 57-40.2-02.3 |
Certain sellers located outside this state required to collect and remit sales taxes ‑ Criteria
|
| 57-40.2-02.4 |
Marketplace facilitator tax collection requirement
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| 57-40.2-03 |
Separate and additional use tax
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| 57-40.2-03.1 |
Separate and additional use tax
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| 57-40.2-03.2 |
Use tax on tobacco products
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| 57-40.2-03.3 |
Use tax on contractors (Effective through June 30, 2025)
|
| 57-40.2-03.4 |
Reduced rate for manufacturing machinery and equipment
|
| 57-40.2-04 |
Exemptions
|
| 57-40.2-04.1 |
Use tax exemption for food and food ingredients
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| 57-40.2-04.2 |
Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
|
| 57-40.2-05 |
Evidence of use
|
| 57-40.2-06 |
Payment of tax
|
| 57-40.2-07 |
Collection of use tax
|
| 57-40.2-07.1 |
Deduction to reimburse retailer for administrative expenses
|
| 57-40.2-08 |
Unlawful advertising
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| 57-40.2-09 |
Records required
|
| 57-40.2-10 |
Revocation of permit and authority to do business
|
| 57-40.2-11 |
Tax paid on articles in other states or political subdivisions of other states
|
| 57-40.2-12 |
Unlawful sale or soliciting
|
| 57-40.2-13 |
Provisions of sales tax law applicable
|
| 57-40.2-14 |
Contractor's performance bonds for payment of use tax
|
| 57-40.2-15 |
Penalties ‑ Offenses
|
| 57-40.2-15.1 |
Corporate officer liability
|
| 57-40.2-15.2 |
Governor and manager liability
|
| 57-40.2-15.3 |
Liability of a general partner in a limited liability limited partnership
|
| 57-40.2-16 |
Lien of tax ‑ Collection ‑ Action authorized
|
| 57-40.2-17 |
Disposition of excess tax collections
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