N.D. Admin. Code 81-04.1-02-03
Current through Supplement No. 395, January, 2025
Except as provided by Congress, the United States government is not required to collect sales tax when making a sale. However, the purchaser of taxable tangible personal property or services from the United States government must report and remit the sales or use tax.
N.D. Admin Code 81-04.1-02-03
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, 57-39.2-04,