N.D. Admin. Code § 51-02-02-14
All transactions by retailers selling shake mix and soft serve mix in its various forms to consumers shall be exempt from sections 51-02-02-01, 51-02-02-04, 51-02-02-07, and 51-02-02-08.
General Authority: NDCC 4.1-26-30, 4.1-26-31
Law Implemented: NDCC 4.1-26-31