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 81-04.1-04-30 - Minerals - Coke and natural gas sold to industrial users

N.D. Admin. Code 81-04.1-04-30

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Current through Supplement No. 394, October, 2024
Section 81-04.1-04-30 - Minerals - Coke and natural gas sold to industrial users

All sales of natural gas are exempt from sales tax. Sales to industrial users of coke and other fuels not subject to a special tax are sales at retail and subject to sales tax if they do not become an integral, ingredient, or component part of a manufactured product sold at retail.

N.D. Admin Code 81-04.1-04-30

Effective June 1, 1984.
Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-39.2-19

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