81-04.1-03-06

N.D. Admin. Code § 81-04.1-03-06

Meal Tickets and Gift Certificates

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

A meal ticket or gift certificate is not subject to sales tax when it is sold to the consumer. Sales tax is added when the meals or merchandise are purchased.

History: Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

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