N.D. Admin. Code 81-04.1-04-18
Current through Supplement No. 395, January, 2025
Companies which repossess or acquire tangible personal property in connection with their loan or finance business and sell such tangible personal property at retail are required to hold a retail sales tax permit and collect and remit sales tax on such sales.
N.D. Admin Code 81-04.1-04-18
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-14, 57-39.2-20