N.D. Admin. Code 81-04.1-04-15
Current through Supplement No. 395, January, 2025
If lubricants are sold separately from the rendering of lubrication service, and the customer is billed separately for greases or lubricants, the tax applies upon the gross receipts from such sale.
Receipts from coin-operated automobile washes are not subject to sales tax.
N.D. Admin Code 81-04.1-04-15
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04