™Your Policy Risk Impact Agent
108 chapters · 1,108 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. § 57-40.2-02.1 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. § 57-40.2-02.3 Certain sellers located outside this state required to collect and remit sales taxes - Criteria
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Notwithstanding any other provision of law, any seller of tangible personal property or other taxable product for delivery in this state, which does not have a physical presence in this state, is subject to this chapter and chapter 57-39.2 and shall remit sales or use tax if the …
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…
