Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-01 - General Rules
Section 81-04.1-01-17 - Used or secondhand tangible personal property

N.D. Admin. Code 81-04.1-01-17

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Current through Supplement No. 395, January, 2025
Section 81-04.1-01-17 - Used or secondhand tangible personal property

Used or secondhand tangible personal property in the form of goods, wares, and merchandise is taxable in the same manner as new property would be taxed, unless the sale is a casual or isolated one.

N.D. Admin Code 81-04.1-01-17

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-20