N.D. Admin. Code 81-04.1-04-27
Current through Supplement No. 395, January, 2025
Gross receipts from coin-operated laundry or drycleaning machines are not subject to sales tax. Sale of soaps, bleaches, and other tangible personal property is subject to sales tax unless dispensed by a vending machine for fifteen cents or less. Sales of these items directly are taxable.
N.D. Admin Code 81-04.1-04-27
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.3, 57-39.2-04