North Dakota Code 57-38.1-16 – Local tangible personal property sales
Current as of: 2023 | Check for updates
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Sales of tangible personal property are in this state if:
Terms Used In North Dakota Code 57-38.1-16
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
1. The property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
2. The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:
a. The purchaser is the United States government; or
b. The taxpayer is not taxable in the state of the purchaser.