Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-04 - Specific Occupations
Section 81-04.1-04-23 - Health - Drugstores, druggists, and pharmacists

N.D. Admin. Code 81-04.1-04-23

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Current through Supplement No. 395, January, 2025
Section 81-04.1-04-23 - Health - Drugstores, druggists, and pharmacists

Druggists and pharmacists selling nonprescription medicines and merchandise are liable for the collection and remittance of sales tax on the gross receipts from such sales.

N.D. Admin Code 81-04.1-04-23

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-20