N.D. Admin. Code 81-04.1-04-39

Current through Supplement No. 395, January, 2025

Section 81-04.1-04-39 - Rural electric cooperatives

Rural electric cooperatives are subject to sales or use taxes on purchases made for final use or consumption. These organizations are also required to collect the sales tax on all retail sales made by them.

N.D. Admin Code 81-04.1-04-39

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, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-20, 57-40.2-01, 57-40.2-02.1, 57-40.2-03.2, 57-40.2-05, 57-40.2-06, 57-40.2-13