Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-40.2-01 Definitions
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In this chapter, unless the context and subject matter otherwise require: 1. "Business", "certified automated system", "certified service provider", "commissioner", "computer software contract", "farm machinery", "gross receipts", "lease or rental", "local governmental unit", "ma…
N.D.C.C. § 57-40.2-02 Tax imposed
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Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D.C.C. § 57-40.2-02.1 Use tax imposed
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1. Except as otherwise expressly provided in this chapter, an excise tax is imposed on the storage, use, or consumption in this state of tangible personal property purchased at retail for storage, use, or consumption in this state, at the rate of five percent of the purchase pric…
N.D.C.C. § 57-40.2-02.4 Marketplace facilitator tax collection requirement
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1. For the purposes of this section: a. "Exemption certificate" means documentation furnished by a buyer to a seller to claim an exemption from sales or use tax. The term includes a resale certificate or other documentation authorized in section 57-40.2-04 furnished by a buyer to…
N.D.C.C. § 57-40.2-03 Separate and additional use tax
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Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D.C.C. § 57-40.2-03.1 Separate and additional use tax
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Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.
N.D.C.C. § 57-40.2-03.2 Use tax on tobacco products
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Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products, provided that gross receipts from the sale thereof mean and include any other taxes imposed…
N.D.C.C. § 57-40.2-03.4 Reduced rate for manufacturing machinery and equipment
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Repealed by S.L. 1991, ch. 680, § 2.
N.D.C.C. § 57-40.2-04 Exemptions
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This chapter hereby is declared to be an independent and separate tax law but complementary to the retail sales tax laws of this state provided for by chapter 57-39.2 and does not apply to: 1. Any tangible personal property or taxable service upon the sale of which the retail sal…
N.D.C.C. § 57-40.2-04.1 Use tax exemption for food and food ingredients
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Gross receipts from sales for human consumption of food and food ingredients are exempt from taxes imposed under this chapter. Gross receipts from sales for human consumption of food and food products given, or to be given, as samples to consumers for consumption on the premises …
N.D.C.C. § 57-40.2-05 Evidence of use
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For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state is prima facie evidence that such tangible personal property was sold for use in this state.
N.D.C.C. § 57-40.2-06 Payment of tax
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The tax imposed by this chapter must be paid in the following manner: 1. The tax upon tangible personal property which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the commissioner shall authorize pursuant to subsection 2 of se…
N.D.C.C. § 57-40.2-07 Collection of use tax
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The tax imposed by this chapter must be collected in the following manner: 1. Except as otherwise provided by section 57-39.2-14.1, every retailer maintaining a place of business in this state and making sales of tangible personal property for use in this state, not exempted unde…
N.D.C.C. § 57-40.2-07.1 Deduction to reimburse retailer for administrative expenses
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1. A retailer registered to report and remit sales, use, or gross receipts tax imposed under chapter 57-39.2, 57-39.5, 57-39.6, or 57-40.2 may deduct and retain one and one-half percent of the tax due. The aggregate of deductions allowed by this section and section 57-39.2-12.1 m…
N.D.C.C. § 57-40.2-08 Unlawful advertising
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It is unlawful for any retailer to advertise or hold out or state to the public or to any purchaser, consumer, or user, directly or indirectly, that the tax or any part thereof imposed by this chapter will be assumed or absorbed by the retailer, or that it will not be added to th…
N.D.C.C. § 57-40.2-09 Records required
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Each retailer required or authorized to collect the tax imposed by this chapter, and each person using in this state tangible personal property purchased for resale or for use shall keep such records, receipts, invoices, and other pertinent papers as the commissioner shall requir…
N.D.C.C. § 57-40.2-10 Revocation of permit and authority to do business
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If any retailer maintaining a place of business in this state, or authorized to collect the tax imposed by this chapter, fails to comply with any of the provisions of this chapter, or with any order or regulation of the commissioner, the commissioner, by order, may revoke the per…
N.D.C.C. § 57-40.2-12 Unlawful sale or soliciting
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No agent, canvasser, or employee of any retailer, not authorized by permit from the commissioner, may collect the tax as prescribed by this chapter, nor sell, solicit orders for, nor deliver, any tangible personal property in this state.
N.D.C.C. § 57-40.2-13 Provisions of sales tax law applicable
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The provisions of chapter 57-39.2, pertaining to the administration of the retail sales tax, including provisions for refund or credit provided therein, not in conflict with the provisions of this chapter, govern the administration of the tax levied in this chapter.
N.D.C.C. § 57-40.2-14 Contractor's performance bonds for payment of use tax
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For the purposes of this section, the term "contractor" includes any person or group or combination of persons acting as a unit; "subcontractor" includes a person or group or combination of persons acting as a unit, who undertakes to perform all or any part of work covered by the…
N.D.C.C. § 57-40.2-15 Penalties - Offenses
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1. a. Any person failing to file a return or corrected return or to pay any tax imposed under this chapter, within the time required by this chapter, is subject to interest of one percent of the tax for each month or fraction of a month except the first month after the return or …
N.D.C.C. § 57-40.2-15.1 Corporate officer liability
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1. If a corporation fails for any reason to file the required returns or to pay the tax due under this chapter, the president, vice president, secretary, or treasurer of the corporation, jointly or severally, having control or supervision of, or charged with the responsibility fo…
N.D.C.C. § 57-40.2-15.2 Governor and manager liability
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1. If a limited liability company fails for any reason to file the required returns or to pay the taxes due under this chapter, the governor, manager, or member of a member-controlled limited liability company, jointly or severally charged with the responsibility of supervising t…
N.D.C.C. § 57-40.2-15.3 Liability of a general partner in a limited liability limited partnership
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1. If a limited liability limited partnership required to hold a permit under this chapter fails for any reason to file the required returns or to pay the tax due under this chapter, the general partners, jointly or severally, charged with the responsibility of supervising the pr…
N.D.C.C. § 57-40.2-16 Lien of tax - Collection - Action authorized
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1. Whenever any person liable for payment to the commissioner of the tax imposed by this chapter or for any penalties in respect thereto refuses or neglects to pay the same the amount, including any interest, penalty, or addition to such tax, together with the costs that may accr…
N.D.C.C. § 57-40.2-17 Disposition of excess tax collections
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Whenever a retailer maintaining a place of business in this state has collected a use tax from a customer in excess of the amount prescribed or due under this chapter, and if the retailer does not refund the excessive tax collected to the customer, the amount so collected by the …