Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-04 - Specific Occupations
Section 81-04.1-04-32 - Manufactured homes - Sales and rentals

N.D. Admin. Code 81-04.1-04-32

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Current through Supplement No. 394, October, 2024
Section 81-04.1-04-32 - Manufactured homes - Sales and rentals

Leasing or renting manufactured homes for nonresidential purposes is subject to sales tax. A manufactured home dealer using a manufactured home as an office must pay sales or use tax based on the dealer's cost. Sales tax is applied on the lease or rental of a new manufactured home at a reduced rate. The lease or rental of a used manufactured home is not subject to sales or use tax.

N.D. Admin Code 81-04.1-04-32

Effective June 1, 1984; amended effective July 1, 1985.
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