Materials of a permanent and reusable nature are subject to North Dakota sales tax when purchased by a moving or storage company. Materials intended for one-time usage are subject to North Dakota sales tax when used to pack, preserve, load, or store a shipment from one point in this state to

another. These materials are exempt from sales tax when used to pack, preserve, load, or store a shipment from a point in this state to a point outside this state.

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