N.D. Admin. Code 81-04.1-01-21
Current through Supplement No. 394, October, 2024
When manufacturers, fabricators, or retailers agree to furnish the material and fabricate articles of tangible personal property, the total receipts from the sale of such articles are subject to sales tax. These businesses may not deduct labor or service costs of fabrication or production from the sales tax base even though such charges are billed to customers apart from charges for materials.
N.D. Admin Code 81-04.1-01-21
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1