Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-10 - Mailing lists

N.D. Admin. Code 81-04.1-03-10

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Current through Supplement No. 395, January, 2025
Section 81-04.1-03-10 - Mailing lists

The gross receipts from the sale of a prepared mailing list are subject to sales tax if the retailer of the mailing list prepared the list for sale to a number of purchasers.

The gross receipts from the sale of a prepared mailing list are not subject to sales tax if the retailer of the mailing list prepared the list on a custom basis for a specific purchaser.

N.D. Admin Code 81-04.1-03-10

Effective October 1, 1986.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01(3), 57-39.2-01(7), 57-39.2-02.1