N.D. Admin. Code 81-04.1-04-19

Current through Supplement No. 394, October, 2024

Section 81-04.1-04-19 - Blacksmith and machine shops

When a blacksmith or machine shop makes or fabricates and sells a finished article to a customer, the sales tax applies to the full selling price of such article, with no deduction for labor or material used.

N.D. Admin Code 81-04.1-04-19

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19, 57-40.2-13

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-11