Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-39.2 - SALES TAX
Section 57-39.2-03.3 - Sales tax on sales through vending machines

N.D. Cent. Code § 57-39.2-03.3

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Current through 2024 Legislative Session
Section 57-39.2-03.3 - Sales tax on sales through vending machines

Gross receipts from the sale of tangible personal property costing sixteen cents or more sold through a coin-operated vending machine are subject to the sales tax imposed by chapter 57-39.2, and gross receipts from the sale of tangible personal property costing fifteen cents or less sold through a coin-operated vending machine are specifically exempted from the provisions of this chapter.

N.D.C.C. § 57-39.2-03.3