N.D. Admin. Code 81-04.1-01-14
Current through Supplement No. 394, October, 2024
Receipts from sales of taxable materials, supplies, and services to retail stores for their own use in maintenance, advertising, and office use are not for resale and are subject to sales tax.
The retailer must pay tax on all items for final use when purchasing them from the supplier. If the retailer fails to pay the tax when buying these items, the retailer must report them on the retailer's regular sales and use tax return for the filing period in which the items were purchased.
N.D. Admin Code 81-04.1-01-14
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-07