81-04.1-04-23

N.D. Admin. Code § 81-04.1-04-23

Health - Drugstores, Druggists, and Pharmacists

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

Druggists and pharmacists selling nonprescription medicines and merchandise are liable for the collection and remittance of sales tax on the gross receipts from such sales.

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