North Dakota Administrative Code

Coal mined and sold in this state subject to the coal severance tax is exempt from sales tax. Coal mined outside this state is not subject to sales tax when sold in this state. History: Effective June 1, 1984; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC …

All sales of natural gas are exempt from sales tax. Sales to industrial users of coke and other fuels not subject to a special tax are sales at retail and subject to sales tax if they do not become an integral, ingredient, or component part of a manufactured product sold at retai…

Manufactured homes, not sold in conjunction with installation, are tangible personal property subject to sales tax at a reduced rate on the gross receipts. Installation of a manufactured home includes any method established under North Dakota Century Code section 54-21.3-08. A ma…

Leasing or renting manufactured homes for nonresidential purposes is subject to sales tax. A manufactured home dealer using a manufactured home as an office must pay sales or use tax based on the dealer's cost. Sales tax is applied on the lease or rental of a new manufactured hom…

Materials of a permanent and reusable nature are subject to North Dakota sales tax when purchased by a moving or storage company. Materials intended for one-time usage are subject to North Dakota sales tax when used to pack, preserve, load, or store a shipment from one point in t…

When a customer does not redeem property from a pawnbroker within the statutory period, title passes to the pawnbroker who must collect and remit the sales tax when the item is sold. History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2…

Operators of sand and gravel pits are retailers and are liable for sales tax on receipts from sales. Sales to truckers and haulers who do not have an established place of business and are not engaged in the business of selling at retail are taxable sales. When sand or gravel is p…

When a picture framer sells a frame and agrees to frame or install a picture for a lump sum, the total gross receipts are subject to sales tax. The gross receipts from services of installing a picture owned by a customer into a frame owned by that customer are exempt from sales t…

Commercial photographers are the producers and sellers of tangible personal property which is subject to sales tax. 11 Sitting or camera charges are not subject to sales tax if they are separately stated and are reasonable in relation to the total charge. A photographer selling t…

Printers, mimeographers, duplicators, and lithographers are engaged in producing tangible personal property, and sales of printed matter are subject to tax. Tax applies to the full selling price of such property, including cost of labor or service rendered in its production. A se…

Rural electric cooperatives are subject to sales or use taxes on purchases made for final use or consumption. These organizations are also required to collect the sales tax on all retail sales made by them. History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19, 57-4…

The lease or rental of tangible personal property is subject to sales tax based on the periodic payments as they are made unless the retailer has paid sales or use tax on its purchase of the tangible personal property. Sales tax is applied based on where the lease or rental equip…

Repealed effective April 1, 1995.

1. The gross receipts from the sale of all communication services, including telecommunications services and ancillary services, provided in the state are subject to sales tax provided the communication service originates and terminates within the state's borders, regardless of w…

Tangible personal property used to provide a communication service by a communication service provider, but that is not sold, leased, or rented to a retail customer is taxable. Taxable charges include downpayments, commission charges, or other service or handling charges applied …

If, as a condition of sale, the sign is physically attached by the seller to real property, the sale is not subject to tax. However, the seller must pay sales tax when purchasing materials to construct the sign. The lease or rental payments for use of any type of sign are subject…

Colleges, universities, or student fraternities or sororities serving meals to students other than members, for which separate charges are made, or operating canteens selling tangible personal property must collect and remit sales tax. College and university food service operatio…

The term "school supplies" means only those items purchased by a school for use by it in the classrooms, gymnasiums, athletic fields, and offices to conduct its programs and courses of study and in operating and maintaining the school plant. It does not include materials purchase…

Sales of tangible personal property on railway trains, club cars, lounge cars, dining cars, or airlines operated in or through this state are taxable if ordered or delivered within the boundaries of this state. Food, meals, or alcoholic beverages included in the ticket charge by …

As used in this article all terms and phrases have the same meaning as defined in the North Dakota Century Code, and in addition "trailer" and "semitrailer" includes trailers towed by a bona fide resident farmer hauling agricultural, horticultural, dairy, or other farm products i…

1. All motor vehicles, except motor vehicles leased for a period of one year or more and having an actual vehicle weight of ten thousand pounds [4535.92 kilograms] or less, purchased or acquired in or outside this state intended for use upon the streets and highways of this state…

The following are exempt from payment of the North Dakota motor vehicle excise tax: 1. Any two motor vehicles owned by or leased and in the possession of a disabled veteran pursuant to conditions set forth in North Dakota Century Code section 57-40.3-04. 2. Any motor vehicle owne…

Leasing companies are responsible for payment of the motor vehicle excise tax to the motor vehicle division when titling vehicles for leasing purposes. The application of tax is as follows: 1. All motor vehicles leased for a period of one year or more and having an actual vehicle…

Purchases of motor vehicles by Indians are subject to the motor vehicle excise tax for titling purposes, unless the purchase occurs on an Indian reservation by an enrolled member of the tribe or by the tribe. The owner of a motor vehicle intended for lease or rental to an enrolle…

When a company owns a vehicle which is titled in an employee's name, then transfers the title to another employee or to the company itself, motor vehicle excise tax is due. History: Effective June 1, 1984. General Authority: NDCC 57-40.3-12 Law Implemented: NDCC 57-40.3-02

Any automobile dealer who purchases a new vehicle for resale for which the dealer does not have the factory franchise is liable for motor vehicle excise tax based on the acquisition cost of such vehicle. History: Effective June 1, 1984. General Authority: NDCC 57-40.3-12 Law Impl…

When purchasing and titling a vehicle which includes extra equipment such as a grain box, camper topper, well drilling rig, and bulk tank, motor vehicle excise tax must be remitted on the combined purchase price of both the vehicle and the extra equipment if purchased as a unit. …

If it appears that any motor vehicle excise tax was paid in error or remitted when not due, the tax will be refunded upon application. The application must be made within three years from the date of payment of the tax. Such application should be made to the motor vehicle divisio…

Repealed effective June 1, 2002.

Repealed effective June 1, 2002.

57-43.2-02 - Exemptions. Repealed effective June 1, 2002.

57-43.2-03 - Exemptions. Repealed effective June 1, 2002.

Repealed effective June 1, 2002.

For purposes of administering North Dakota Century Code section 57-43.1-27, the following procedures apply: 1. On a sale of motor vehicle fuel made to a retail outlet not licensed by the tax commissioner, a supplier or distributor must credit the retail outlet with a one-half of …

Repealed effective November 1, 1991. 2

Terms and phrases used in this article have the same meaning as those under North Dakota Century Code section 57-37.1-01. History: Effective June 1, 1984; amended effective November 1, 1991. General Authority: NDCC 57-37.1-17 Law Implemented: NDCC 57-37.1-01

Estate taxes are due and payable upon death of a decedent and become delinquent if not paid within fifteen months from the date of death. Interest attaches to unpaid taxes beginning with the expiration of the fifteen-month period. Neither the tax commissioner, the county court, n…

The credit for state death taxes is computed based upon the federal taxable estate exclusive of adjusted taxable gifts. History: Effective June 1, 1984. General Authority: NDCC 57-37.1-17 Law Implemented: NDCC 57-37.1-04

Under no circumstances will the tax commissioner be bound by any valuation on the federal estate tax return which was approved without audit. The tax commissioner reserves the right to change any improper valuation deemed fit and proper. History: Effective June 1, 1984. General A…

1. If the gross value of an estate meets the requirements for filing a federal estate tax return, the following documents must be submitted to the tax commissioner by the personal representative, attorney for the estate, surviving joint tenant, or other heir: a. One copy of a Nor…

No source note shall be deemed a promulgation by the tax commissioner as to the purpose, scope, or effect of any section of this article to which such source note relates. For this purpose "source note" includes any citation to "general authority" or "law implemented" that follow…

No headnote, source note, or cross-reference, whether designating an entire article, chapter, or section or any part thereof of this article shall constitute any part of a rule. General Authority: NDCC 57-61-08 Law Implemented: NDCC 57-61 1…

As used in these sections and for the administration of North Dakota Century Code chapter 57-61, unless the context otherwise requires: 1. "Coal mine owner or operator" does not include any individual who mines coal from the individual's own land solely for use for heating the in…

Repealed effective June 1, 2002.

Each coal mine owner, or the operator of the coal mine if different from the owner, must file a report on forms prescribed by the tax commissioner for each month showing the number of tons of coal severed in each county in this state during such month, the amount of severance tax…

Repealed effective July 1, 1998.

Repealed effective June 1, 2002. 2

As used in these sections and for the administration of North Dakota Century Code chapter 57-60, unless the context requires otherwise: 1. "Cost to repair" means the cost to return a disabled unit to generating capability, including costs from the date on which the unit became in…

"Electricity produced for the purpose of sale" includes electricity supplied to a coal mine serving the coal conversion facility. It does not include electricity used within the plant or used within freestanding structures located at the plantsite which constitute an integral par…

The operator of each electrical generating plant shall certify to the tax commissioner the installed capacity of the power unit as defined in North Dakota Century Code section 57-60-01, shown in kilowatts on the nameplate assigned to the turbine of the power unit, the manufacture…