N.D. Admin. Code ch. 81-04.1-01 – General Rules | Midpage

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North Dakota Administrative Code

Chapter 81-04.1-01

N.D. Admin. Code ch. 81-04.1-01

General Rules

Tax Commissioner

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81-04.1-01-01Purpose 81-04.1-01-02Confidential Information [Repealed]81-04.1-01-03Taxable Sales - Engaging in Business [Repealed]81-04.1-01-03.1Definitions 81-04.1-01-04Permits 81-04.1-01-05Direct Payment Permits 81-04.1-01-06Sale of Business - Permit Not Transferable 81-04.1-01-07Change of Location 81-04.1-01-08Deduction for Administrative Expense 81-04.1-01-08.1Monthly Sales Tax Returns 81-04.1-01-09Deposits or Prepayments on Purchase Price of Tangible Personal Property 81-04.1-01-09.1Effect of Rate Changes 81-04.1-01-10Freight, Delivery, and Other Transportation Charges 81-04.1-01-11Finance or Carrying Charges 81-04.1-01-12Processing 81-04.1-01-13Containers, Wrapping Materials, Cartons, String 81-04.1-01-14Receipts From Sales of Taxable Materials, Supplies, and Services 81-04.1-01-15Certificate of Resale 81-04.1-01-16Casual or Occasional Sales 81-04.1-01-17Used or Secondhand Tangible Personal Property 81-04.1-01-18Goods on Consignment 81-04.1-01-19Sale of Traded-In Property 81-04.1-01-20Repossessed and Returned Property 81-04.1-01-21Articles Made to Order 81-04.1-01-22Services 81-04.1-01-23Manufacturing Machinery and Equipment 81-04.1-01-23.1Recyclers 81-04.1-01-23.2Agricultural Commodity Processing Facility 81-04.1-01-23.3Computer and Telecommunications Equipment 81-04.1-01-24Manufacturer's and Retailer's Federal Excise Tax [Repealed]81-04.1-01-25Credit Sales and Bad Debts 81-04.1-01-26Purchases Subject to Use Tax 81-04.1-01-27Bookkeeping Requirements [Repealed]81-04.1-01-27.1Recordkeeping a Sales and Use Tax Transaction [Repealed]81-04.1-01-28Coupons 81-04.1-01-29Calculation of Tax 81-04.1-01-30Taxing Separate Articles [Repealed]