North Dakota Century Code

Chapter 57-40.2

Use Tax

Section Section Name
57-40.2-01 Definitions
57-40.2-02 Tax imposed
57-40.2-02.1 Use tax imposed
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
57-40.2-03 Separate and additional use tax
57-40.2-03.1 Separate and additional use tax
57-40.2-03.2 Use tax on tobacco products
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
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
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