Chapter 57-39.2 - SALES TAX

Section 57-39.2-01 - Definitions
Section 57-39.2-02 - [Repealed]
Section 57-39.2-02.1 - Sales tax imposed
Section 57-39.2-02.2 - Certain sellers located outside this state required to collect and remit sales taxes - Criteria
Section 57-39.2-02.3 - Marketplace facilitator tax collection requirement
Section 57-39.2-03 - [Repealed]
Section 57-39.2-03.1 - [Repealed]
Section 57-39.2-03.2 - [Expired]
Section 57-39.2-03.3 - Sales tax on sales through vending machines
Section 57-39.2-03.4 - [Repealed]
Section 57-39.2-03.5 - [Repealed]
Section 57-39.2-03.6 - [Repealed]
Section 57-39.2-03.7 - Surcharge on rental motor vehicles
Section 57-39.2-03.8 - [Repealed]
Section 57-39.2-03.9 - Sales tax on tobacco products
Section 57-39.2-03.10 - Bundled telecommunications services including exempt services
Section 57-39.2-04 - Exemptions
Section 57-39.2-04.1 - Sales tax exemption for food and food ingredients
Section 57-39.2-04.2 - Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
Section 57-39.2-04.3 - Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment
Section 57-39.2-04.4 - Sales tax exemption for materials used to construct agricultural commodity processing facility
Section 57-39.2-04.5 - Sales and use tax exemption for materials used in compressing, processing, gathering, collecting, or refining of gas
Section 57-39.2-04.6 - Sales and use tax exemption for materials used in construction or expansion of an oil refinery
Section 57-39.2-04.7 - [Expired]
Section 57-39.2-04.8 - Sales tax exemption for machinery or equipment used to produce coal from a new mine
Section 57-39.2-04.9 - [Expired]
Section 57-39.2-04.10 - Sales tax exemption for materials used to construct a processing facility to produce liquefied natural gas
Section 57-39.2-04.11 - Sales tax exemption for materials used to construct a facility for coal gasification byproducts
Section 57-39.2-04.12 - [Expired]
Section 57-39.2-04.13 - [Expired]
Section 57-39.2-04.14 - Sales and use tax exemption for materials used in compressing, gathering, collecting, storing, transporting, or injecting carbon dioxide for secure geologic storage or use in enhanced recovery of oil or natural gas
Section 57-39.2-04.15 - Sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility
Section 57-39.2-04.16 - Sales tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure
Section 57-39.2-04.17 - [Retroactive application - See note] Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center
Section 57-39.2-04.18 - [Expired Effective 7/1/2025] Sales and use tax exemption for materials used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel
Section 57-39.2-04.19 - [Expired 7/1/2029] Sales tax exemption for raw materials, single-use product contact systems, and reagents used for biologic manufacturing - Report
Section 57-39.2-04.20 - Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery
Section 57-39.2-04.21 - Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock
Section 57-39.2-05 - Credit or refund for taxes paid on worthless accounts and repossessions
Section 57-39.2-06 - Credit to relief agency and local governmental units
Section 57-39.2-07 - [Repealed]
Section 57-39.2-08 - [Repealed]
Section 57-39.2-08.1 - [Repealed]
Section 57-39.2-08.2 - Sales tax to be added to purchase price and be a debt
Section 57-39.2-08.3 - [Expired]
Section 57-39.2-09 - Unlawful act
Section 57-39.2-10 - Records required - Sales for resale exempt
Section 57-39.2-10.1 - Responsibilities of special events promoters - Penalty
Section 57-39.2-11 - Return of gross receipts
Section 57-39.2-12 - Payment of tax - Bond - Creation of lien
Section 57-39.2-12.1 - Deduction to reimburse retailer for administrative expenses
Section 57-39.2-13 - Lien of tax - Collection - Action authorized
Section 57-39.2-14 - Permits - Application fee for reissuance
Section 57-39.2-14.1 - Commissioner may authorize direct payment of sales and use tax
Section 57-39.2-15 - Failure to file return - Incorrect return
Section 57-39.2-15.1 - Extensions of time to perform sales tax audits
Section 57-39.2-15.2 - Governor and manager liability
Section 57-39.2-15.3 - Liability of a general partner in a limited liability limited partnership
Section 57-39.2-16 - Appeals
Section 57-39.2-17 - Service of notice
Section 57-39.2-18 - Penalties - Offenses
Section 57-39.2-18.1 - Corporate officer liability
Section 57-39.2-19 - Commissioner to administer chapter
Section 57-39.2-20 - Tax, penalties, and other charges paid to commissioner - Disposition
Section 57-39.2-21 - General powers
Section 57-39.2-22 - Commissioner may appoint agents and employees - Compensation - Bond
Section 57-39.2-23 - Information deemed confidential - Certain releases of information authorized
Section 57-39.2-24 - [Repealed]
Section 57-39.2-24.1 - Claim for refund
Section 57-39.2-25 - Payment of refund
Section 57-39.2-26 - [Effective Until 7/1/2027] Allocation of revenue
Section 57-39.2-26 - [Effective 7/1/2027] Allocation of revenue
Section 57-39.2-26.1 - State aid distribution fund - State treasurer - Continuing appropriation
Section 57-39.2-26.2 - Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation
Section 57-39.2-26.3 - [Expires effective 7/1/2027] County aid distribution fund - State treasurer - Continuing appropriation
Section 57-39.2-26.4 - [Expired Effective 7/1/2027] Large facility development fund - State treasurer - Continuing appropriation - Report
Section 57-39.2-27 - Disposition of excess tax collections
Section 57-39.2-28 - Refunds for Canadian residents
Section 57-39.2-29 - [Repealed]
Section 57-39.2-30 - Conditional sales contract
Section 57-39.2-31 - Seller and certified service provider limited immunity
Section 57-39.2-32 - Confidentiality of information obtained by certified service providers