N.D. Admin. Code 81-04.1-03-09
The gross receipts from the sale of an original copy of microfiche are not subject to sales tax. This sale is exempt from sales tax as a nontaxable service.
The gross receipts from the sale of all copies of an original microfiche are subject to sales tax because they are sales of tangible personal property.
When a retailer sells an original copy of microfiche with additional copies, the original copy is exempt from sales tax as a nontaxable service if it is separately billed. The separately billed copies remain subject to sales tax. If a lump sum amount is billed to the purchaser, the total gross receipts, including labor charges, are subject to sales tax.
N.D. Admin Code 81-04.1-03-09
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01(3), 57-39.2-01(7), 57-39.2-02.1