N.D. Cent. Code ch. 57-40.2 – Use Tax | Midpage

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North Dakota Century Code

Chapter 57-40.2

N.D. Cent. Code ch. 57-40.2

Use Tax

57-40.2-01Definitions 57-40.2-02Tax imposed 57-40.2-02.1Use tax imposed 57-40.2-02.3Certain sellers located outside this state required to collect and remit sales taxes - Criteria 57-40.2-02.4Marketplace facilitator tax collection requirement 57-40.2-03Separate and additional use tax 57-40.2-03.1Separate and additional use tax 57-40.2-03.2Use tax on tobacco products 57-40.2-03.3Use tax on contractors (Effective through June 30, 2029)57-40.2-03.4Reduced rate for manufacturing machinery and equipment 57-40.2-04Exemptions 57-40.2-04.1Use tax exemption for food and food ingredients 57-40.2-04.2Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment 57-40.2-05Evidence of use 57-40.2-06Payment of tax 57-40.2-07Collection of use tax 57-40.2-07.1Deduction to reimburse retailer for administrative expenses 57-40.2-08Unlawful advertising 57-40.2-09Records required 57-40.2-10Revocation of permit and authority to do business 57-40.2-11Tax paid on articles in other states or political subdivisions of other states 57-40.2-12Unlawful sale or soliciting 57-40.2-13Provisions of sales tax law applicable 57-40.2-14Contractor's performance bonds for payment of use tax 57-40.2-15Penalties - Offenses 57-40.2-15.1Corporate officer liability 57-40.2-15.2Governor and manager liability 57-40.2-15.3Liability of a general partner in a limited liability limited partnership 57-40.2-16Lien of tax - Collection - Action authorized 57-40.2-17Disposition of excess tax collections