81-04.1-01-17

N.D. Admin. Code § 81-04.1-01-17

Used or Secondhand Tangible Personal Property

Effective Jun 1, 1984General Authority: NDCC 57-39.2-19; Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-20Tax Commissioner

Used or secondhand tangible personal property in the form of goods, wares, and merchandise is taxable in the same manner as new property would be taxed, unless the sale is a casual or isolated one.

History: Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-20