Chapter 81-04.1-01 - General Rules

Section 81-04.1-01-01 - Purpose
Section 81-04.1-01-02 - [Repealed]
Section 81-04.1-01-03 - Taxable sales - Engaging in business [Repealed]
Section 81-04.1-01-03.1 - Definitions
Section 81-04.1 -01 -04 - Permits
Section 81-04.1-01-05 - Direct payment permits
Section 81-04.1-01-06 - Sale of business - Permit not transferable
Section 81-04.1-01-07 - Change of location
Section 81-04.1-01-08 - Deduction for administrative expense
Section 81-04.1-01-08.1 - Monthly sales tax returns
Section 81-04.1-01-09 - Deposits or prepayments on purchase price of tangible personal property
Section 81-04.1-01-09.1 - Effect of rate changes
Section 81-04.1-01-10 - Freight, delivery, and other transportation charges
Section 81-04.1-01-11 - Finance or carrying charges
Section 81-04.1-01-12 - Processing
Section 81-04.1-01-13 - Containers, wrapping materials, cartons, string
Section 81-04.1-01-14 - Receipts from sales of taxable materials, supplies, and services
Section 81-04.1-01-15 - Certificate of resale
Section 81-04.1-01-16 - Casual or occasional sales
Section 81-04.1-01-17 - Used or secondhand tangible personal property
Section 81-04.1-01-18 - Goods on consignment
Section 81-04.1-01-19 - Sale of traded-in property
Section 81-04.1-01-20 - Repossessed and returned property
Section 81-04.1-01-21 - Articles made to order
Section 81-04.1-01-22 - Services
Section 81-04.1-01-23 - Manufacturing machinery and equipment
Section 81-04.1-01-23.1 - Recyclers
Section 81-04.1-01-23.2 - Agricultural commodity processing facility
Section 81-04.1-01-23.3 - Computer and telecommunications equipment
Section 81-04.1-01-24 - [Repealed]
Section 81-04.1-01-25 - Credit sales and bad debts
Section 81-04.1-01-26 - Purchases subject to use tax
Section 81-04.1-01-27 - Bookkeeping requirements [Repealed]
Section 81-04.1-01-27.1 - Recordkeeping a sales and use tax transaction [Repealed]
Section 81-04.1-01-28 - Coupons
Section 81-04.1-01-29 - Calculation of tax
Section 81-04.1-01-30 - Taxing separate articles [Repealed]