N.D. Admin. Code 81-04.1-03-05

Current through Supplement No. 395, January, 2025

Section 81-04.1-03-05 - Sales of legal tender coins, currency, and precious metals

Coins or currency issued as legal tender by foreign nations are exempt from sales tax. Sales of precious metal that has been refined to a purity of not less than nine hundred ninety-nine parts per one thousand and is in such form or condition that its value depends upon its precious metal content and not its form are exempt from sales tax.

N.D. Admin Code 81-04.1-03-05

Effective June 1, 1984; amended effective July 1, 1985; April 1, 2006.

General Authority: NDCC 57-39.2-10

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04