N.D. Admin. Code 81-04.1-04-22
Current through Supplement No. 395, January, 2025
When the seller of a memorial stone agrees to erect a stone upon a foundation, the total gross receipts from the sale, including the erection of the foundation, are taxable.
Charges for inscription or work incidental to preparing a stone for a customer are subject to tax. Charges for inscription upon a stone subsequent to erection are sales of service rendered in the alteration of tangible personal property and not subject to sales tax.
N.D. Admin Code 81-04.1-04-22
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04