N.D. Admin. Code 81-04.1-04-42
If, as a condition of sale, the sign is physically attached by the seller to real property, the sale is not subject to tax. However, the seller must pay sales tax when purchasing materials to construct the sign. The lease or rental payments for use of any type of sign are subject to sales tax unless the sign is attached to real property.
Sales of small signs, desk signs, plaques, posters, magnetic signs, and similar products are subject to tax without a deduction for cost of material or labor.
When a painter paints a sign on the painter's own personal property and sells the finished product, it is subject to sales tax without any deduction for cost of material or labor.
N.D. Admin Code 81-04.1-04-42
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04