Gross receipts from the sale of tangible personal property costing sixteen cents or more sold through a coin-operated vending machine are subject to the sales tax imposed by chapter 57-39.2, and gross receipts from the sale of tangible personal property costing fifteen cents or less sold through a coin-operated vending machine are specifically exempted from the provisions of this chapter.
Sales tax on sales through vending machines
N.D.C.C. § 57-39.2-03.3 — under Sales Tax.
N.D.C.C. § 57-39.2-03.3