N.D. Admin. Code 81-04.1-04-28
Current through Supplement No. 395, January, 2025
Gross receipts from retail sales to persons in the army, navy, or other service of the United States are subject to tax regardless of whether the delivery of the merchandise is at the retailer's place of business or elsewhere. Merchandise delivered to a military base is taxable. Gross receipts from retail sales to all veterans are subject to tax.
N.D. Admin Code 81-04.1-04-28
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3