Chapter

Use Tax

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