N.D. Admin. Code 81-04.1-03-07

Current through Supplement No. 395, January, 2025

Section 81-04.1-03-07 - Sales to owners or operators of a building

Purchases of tangible personal property by an owner or operator of a building for tenants' use in alterations, repair, or convenience are subject to sales tax.

N.D. Admin Code 81-04.1-03-07

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

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