N.D. Admin. Code 81-04.1-01-26
When a retailer takes merchandise from stock for personal use or for a gift, the retailer is responsible for the use tax based on the cost of the merchandise. Retailers purchasing items for maintenance, advertising, and office use are subject to sales tax and must pay tax on all items for final use when purchasing them from the supplier. If the retailer fails to pay tax when buying these items, the retailer must report them on the quarterly sales or use tax return for the filing period in which the items were purchased.
A purchaser is required to pay any use tax to the seller if the seller holds a North Dakota sales and use tax permit. If the seller does not hold a permit, the purchaser is required to remit the tax directly to the tax commissioner.
N.D. Admin Code 81-04.1-01-26
General Authority: NDCC 57-39.2-19, 57-40.2-13
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3, 57-40.2-01, 57-40.2-02.1, 57-40.2-03.2, 57-40.2-05, 57-40.2-06, 57-40.2-07, 57-40.2-09, 57-40.2-13