N.D. Admin. Code 81-04.1-01-03.1
Any person having nexus in North Dakota and making taxable sales in or making taxable sales having a destination in North Dakota must obtain a North Dakota sales and use tax permit from the tax commissioner and collect and remit tax on these sales.
For purposes of implementing subsection 8 of North Dakota Century Code section 57-39.2-01 and subsection 6 of North Dakota Century Code section 57-40.2-01, unless the context otherwise requires:
1. "Advertisement" means any message by which a retailer solicits retail sales of tangible personal property. It includes but is not limited to:
a. Each transmittance, by United States mail, common carrier or otherwise, of a printed sales solicitation message in the form of a bulk mailing or bulk delivery, a sales catalog, brochure, advertising flier, billing or package insert, or similar publication or device.
b. Each transmittance of a sales solicitation message by space advertising in a newspaper, magazine, or other publication, which is local, regional, or national in nature.
c. Each transmittance of a sales solicitation message by radio, television, telephone, telegraph, computer data base, or by cable, optic, microwave or other electronic means, or by any other communications means.
2. "Destination" means the location to which the delivery of tangible personal property is made by a retailer or the retailer's agent.
3. "Regular or systematic solicitation" means three or more separate transmittances of any advertisement or advertisements during a testing period.
4. "Separate transmittance" means any transmittance of an advertisement during any twenty-four-hour period.
5. "Solicitation" means:
a. Offering, by advertisement, to make a taxable sale with a destination in North Dakota.
b. Inviting offers to purchase tangible personal property for delivery in North Dakota.
6. "Taxable sale" means a sale made by a retailer or a retailer maintaining a place of business in this state to purchasers for final use or consumption and not for resale or processing.
7. "Testing period", with respect to the determination of whether a person is required to obtain a permit and collect use tax as a retailer for tax periods commencing on or after the effective date of this section, means the twelve-month period ending on September thirtieth of the preceding calendar year.
N.D. Admin Code 81-04.1-01-03.1
General Authority: NDCC 57-39.2-19, 57-40.2-13
Law Implemented: NDCC 57-39.2-19, 57-40.2-01