N.D. Admin. Code 81-04.1-04-45
Current through Supplement No. 395, January, 2025
Sales of tangible personal property on railway trains, club cars, lounge cars, dining cars, or airlines operated in or through this state are taxable if ordered or delivered within the boundaries of this state.
Food, meals, or alcoholic beverages included in the ticket charge by an airline are not subject to sales tax. The airline may not purchase such food, meals, or alcoholic beverages for resale, and all such purchases which take place in this state are subject to sales tax.
N.D. Admin Code 81-04.1-04-45
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-04