N.D. Admin. Code 81-04.1-04-19
Current through Supplement No. 395, January, 2025
When a blacksmith or machine shop makes or fabricates and sells a finished article to a customer, the sales tax applies to the full selling price of such article, with no deduction for labor or material used.
N.D. Admin Code 81-04.1-04-19
General Authority: NDCC 57-39.2-19, 57-40.2-13
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-11