N.D. Admin. Code 81-04.1-01-15
Receipts from the sale of tangible personal property for the purpose of resale by the purchaser are not subject to sales tax if the buyer furnishes a North Dakota resale certificate, the multistate tax commission uniform sales and use tax certificate, or a certificate of exemption authorized by the streamlined sales tax agreement. A new certificate is not needed for each sale, but the seller must have a signed certificate from all customers who buy for resale.
If a seller claims a sale as a sale for resale, and it is determined that such sale is not exempt, any tax and penalty due thereon will be collected from the buyer.
Whenever a person submits a false certificate to a seller, the person submitting the false certificate is liable for any tax and penalties which attach on the sale.
N.D. Admin Code 81-04.1-01-15
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-04, 57-39.2-10, 57-39.4-18