N.D. Admin. Code 81-04.1-04-44
Current through Supplement No. 395, January, 2025
The term "school supplies" means only those items purchased by a school for use by it in the classrooms, gymnasiums, athletic fields, and offices to conduct its programs and courses of study and in operating and maintaining the school plant. It does not include materials purchased to construct a school building or other buildings. School or athletic supplies sold directly to students by a retailer are not exempt from sales tax.
N.D. Admin Code 81-04.1-04-44
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, 57-39.2-04