81-04.1-04-25

N.D. Admin. Code § 81-04.1-04-25

Health - Physicians

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

Drugs prescribed, compounded, and sold by a physician are not subject to sales tax.

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