N.D. Admin. Code 81-04.1-04-29

Current through Supplement No. 395, January, 2025

Section 81-04.1-04-29 - Minerals - Coal

Coal mined and sold in this state subject to the coal severance tax is exempt from sales tax. Coal mined outside this state is not subject to sales tax when sold in this state.

N.D. Admin Code 81-04.1-04-29

Effective June 1, 1984; amended effective June 1, 2002.

Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-61