Chapter 57-40.2 - USE TAX
- Section 57-40.2-01 - Definitions
- Section 57-40.2-02 - [Repealed]
- Section 57-40.2-02.1 - Use tax imposed
- Section 57-40.2-02.3 - Certain sellers located outside this state required to collect and remit sales taxes - Criteria
- Section 57-40.2-02.4 - Marketplace facilitator tax collection requirement
- Section 57-40.2-03 - [Repealed]
- Section 57-40.2-03.1 - [Repealed]
- Section 57-40.2-03.2 - Use tax on tobacco products
- Section 57-40.2-03.3 - Use tax on contractors
- Section 57-40.2-03.4 - [Repealed]
- Section 57-40.2-04 - Exemptions
- Section 57-40.2-04.1 - Use tax exemption for food and food ingredients
- Section 57-40.2-04.2 - Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
- Section 57-40.2-05 - Evidence of use
- Section 57-40.2-06 - Payment of tax
- Section 57-40.2-07 - Collection of use tax
- Section 57-40.2-07.1 - Deduction to reimburse retailer for administrative expenses
- Section 57-40.2-08 - Unlawful advertising
- Section 57-40.2-09 - Records required
- Section 57-40.2-10 - Revocation of permit and authority to do business
- Section 57-40.2-11 - Tax paid on articles in other states or political subdivisions of other states
- Section 57-40.2-12 - Unlawful sale or soliciting
- Section 57-40.2-13 - Provisions of sales tax law applicable
- Section 57-40.2-14 - Contractor's performance bonds for payment of use tax
- Section 57-40.2-15 - Penalties - Offenses
- Section 57-40.2-15.1 - Corporate officer liability
- Section 57-40.2-15.2 - Governor and manager liability
- Section 57-40.2-15.3 - Liability of a general partner in a limited liability limited partnership
- Section 57-40.2-16 - Lien of tax - Collection - Action authorized
- Section 57-40.2-17 - Disposition of excess tax collections