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108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-39.5-01 Definitions
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Words used in this chapter have the same meaning as provided in chapter 57-39.2. As used in this chapter: 1. "Attachment unit" means any part or combination of parts having an independent function, other than farm machinery repair parts, which when attached or affixed to farm mac…
N.D.C.C. § 57-39.5-01.1 Trade-in deduction
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1. When tangible personal property is taken in trade or in a series of trades as a credit or partial payment of a retail sale or lease agreement which is taxable under this chapter, if the tangible personal property traded in will be subject to gross receipts taxes imposed by thi…
N.D.C.C. § 57-39.5-02 Imposition - Transfer of funds - Exemptions
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There is imposed a tax of three percent upon the gross receipts of retailers from all sales at retail, including the leasing or renting, of farm machinery or irrigation equipment used exclusively for agricultural purposes. After July first of each year, five hundred thousand doll…
N.D.C.C. § 57-39.5-03 Replacement of insured machinery credit
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When new farm machinery is purchased as a replacement for machinery on which the insurant has previously paid the gross receipts, sales, or use tax and which was stolen or totally destroyed, a credit or trade-in credit is allowed against one or more replacement purchases in a cum…
