N.D. Admin. Code 81-04.1-01-18
Current through Supplement No. 395, January, 2025
Persons engaged in the business of selling tangible personal property of others are retailers. Sales are subject to sales tax if such property is sold in the retailer's place of business or is sold by the retailer for an undisclosed principal. This also applies to an auctioneer who sells tangible personal property belonging to a retailer, no matter where the sale is located.
N.D. Admin Code 81-04.1-01-18
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