N.D. Admin. Code 81-04.1-03-06
Current through Supplement No. 395, January, 2025
A meal ticket or gift certificate is not subject to sales tax when it is sold to the consumer. Sales tax is added when the meals or merchandise are purchased.
N.D. Admin Code 81-04.1-03-06
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1