Notwithstanding any other provision of law, the sales taxes imposed by this chapter apply to the gross receipts of retailers from all sales at retail of cigarettes, cigars, and other tobacco products. For purposes of this section, "gross receipts" from the sale of cigarettes, cigars, and other tobacco products includes any other taxes imposed on such merchandise or its use or on the retail or other sale of such merchandise.
N.D. Cent. Code § 57-39.2-03.9
Sales tax on tobacco products
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.