81-04.1-02-01. Sales to the state of North Dakota, any subdivisions of North Dakota, and sales by municipal corporations.

Gross receipts from sales of tangible personal property or from furnishing taxable services to this state or any of its political subdivisions, departments, agencies, or institutions are exempt from sales tax.

Retail sales or furnishing of services to the public by any state, subdivisions, departments, or institutions of any state, are subject to sales tax.

History: Effective June 1, 1984; amended effective August 1, 1994; July 1, 1998.

General Authority: NDCC 57-39.2-19, 57-40.2-13; S.L. 1993, Ch. 561

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-04; S.L. 1993, ch. 561