N.D. Admin. Code 81-04.1-04-36
Current through Supplement No. 395, January, 2025
When a picture framer sells a frame and agrees to frame or install a picture for a lump sum, the total gross receipts are subject to sales tax. The gross receipts from services of installing a picture owned by a customer into a frame owned by that customer are exempt from sales tax.
N.D. Admin Code 81-04.1-04-36
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04