N.D. Admin. Code 81-04.1 -01 -04

Current through Supplement No. 395, January, 2025

Section 81-04.1 -01 -04 - Permits

A sales tax permit will not be issued to a person not engaged in a retail business for the purpose of permitting that person to purchase at wholesale or to purchase without payment of sales tax to the seller.

N.D. Admin Code 81-04.1 -01 -04

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-14