N.D. Admin. Code 81-04.1-01-11

Current through Supplement No. 394, October, 2024

Section 81-04.1-01-11 - Finance or carrying charges

Finance, carrying, and interest charges are not taxable if separately agreed upon by the buyer and the seller and if separately billed by the seller to the buyer.

N.D. Admin Code 81-04.1-01-11

Effective June 1, 1984; amended effective March 1, 1988; April 1, 2006.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04