Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-39.6-01 Definitions
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Words used in this chapter have the same meaning as in chapter 57-39.2. For purposes of this chapter: 1. "Alcoholic beverage" means any liquid suitable for drinking by human beings, which contains one-half of one percent or more of alcohol by volume. This includes beverages wheth…
N.D.C.C. § 57-39.6-02 Gross receipts tax on alcoholic beverages - Exemption
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There is imposed a tax of seven percent on the gross receipts of retailers from all sales at retail of alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are exempted from the tax imposed by this chapter when the sale is made to a purchaser who is ent…
N.D.C.C. § 57-39.6-03 Gross receipts tax inclusion in purchase price
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Taxes imposed by this chapter may be included in the purchase price of the alcoholic beverages.
N.D.C.C. § 57-39.6-04 Administration
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The provisions of chapter 57-39.2, pertaining to administration of the retail sales tax, including provisions for refund, credits, retailer compensation, or adoption of rules, not in conflict with this chapter or federal law, govern the administration of the gross receipts tax im…
N.D.C.C. § 57-39.6-05 Use tax and credit for taxes paid
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1. A person who receives alcoholic beverages for storage, use, or consumption in this state is subject to tax on storage, use, or consumption of those alcoholic beverages at the rate imposed under section 57-39.6-02. 2. A person subject to taxes under subsection 1 who has paid ta…