§ 57-39.2-01 Definitions
§ 57-39.2-02.1 Sales tax imposed
§ 57-39.2-02.2 Certain sellers located outside this state required to collect and remit sales taxes – Criteria
§ 57-39.2-02.3 Marketplace facilitator tax collection requirement
§ 57-39.2-03.3 Sales tax on sales through vending machines
§ 57-39.2-03.7 Surcharge on rental motor vehicles
§ 57-39.2-03.9 Sales tax on tobacco products
§ 57-39.2-03.10 Bundled telecommunications services including exempt services
§ 57-39.2-04 Exemptions
§ 57-39.2-04.1 Sales tax exemption for food and food ingredients
§ 57-39.2-04.2 Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
§ 57-39.2-04.3 Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment
§ 57-39.2-04.4 Sales tax exemption for materials used to construct agricultural commodity processing facility
§ 57-39.2-04.5 Sales and use tax exemption for materials used in compressing, processing, gathering, collecting, or refining of gas
§ 57-39.2-04.6 Sales and use tax exemption for materials used in construction or expansion of an oil refinery
§ 57-39.2-04.8 Sales tax exemption for machinery or equipment used to produce coal from a new mine
§ 57-39.2-04.9 Sales tax exemption for equipment used in telecommunications infrastructure development
§ 57-39.2-04.10 Sales tax exemption for materials used to construct a processing facility to produce liquefied natural gas
§ 57-39.2-04.11 Sales tax exemption for materials used to construct a facility for coal gasification byproducts
§ 57-39.2-04.14 Sales and use tax exemption for materials used in compressing, gathering, collecting, storing, transporting, or injecting carbon dioxide for secure geologic storage or use in enhanced recovery of oil or natural gas
§ 57-39.2-04.15 Sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility
§ 57-39.2-04.16 Sales tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure
§ 57-39.2-04.17 Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center
§ 57-39.2-04.18 Sales and use tax exemption for materials used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel
§ 57-39.2-04.19 Sales tax exemption for raw materials, single-use product contact systems, and reagents used for biologic manufacturing – Report
§ 57-39.2-04.20 Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery
§ 57-39.2-04.21 Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock
§ 57-39.2-05 Credit or refund for taxes paid on worthless accounts and repossessions
§ 57-39.2-06 Credit to relief agency and local governmental units
§ 57-39.2-08.2 Sales tax to be added to purchase price and be a debt
§ 57-39.2-09 Unlawful act
§ 57-39.2-10 Records required – Sales for resale exempt
§ 57-39.2-10.1 Responsibilities of special events promoters – Penalty
§ 57-39.2-11 Return of gross receipts
§ 57-39.2-12 Payment of tax – Bond – Creation of lien
§ 57-39.2-12.1 Deduction to reimburse retailer for administrative expenses
§ 57-39.2-13 Lien of tax – Collection – Action authorized
§ 57-39.2-14 Permits – Application fee for reissuance
§ 57-39.2-14.1 Commissioner may authorize direct payment of sales and use tax
§ 57-39.2-15 Failure to file return – Incorrect return
§ 57-39.2-15.1 Extensions of time to perform sales tax audits
§ 57-39.2-15.2 Governor and manager liability
§ 57-39.2-15.3 Liability of a general partner in a limited liability limited partnership
§ 57-39.2-16 Appeals
§ 57-39.2-17 Service of notice
§ 57-39.2-18 Penalties – Offenses
§ 57-39.2-18.1 Corporate officer liability
§ 57-39.2-19 Commissioner to administer chapter
§ 57-39.2-20 Tax, penalties, and other charges paid to commissioner – Disposition
§ 57-39.2-21 General powers
§ 57-39.2-22 Commissioner may appoint agents and employees – Compensation – Bond
§ 57-39.2-23 Information deemed confidential – Certain releases of information authorized
§ 57-39.2-24.1 Claim for refund
§ 57-39.2-25 Payment of refund
§ 57-39.2-26 Allocation of revenue
§ 57-39.2-26.1 State aid distribution fund – State treasurer – Continuing appropriation
§ 57-39.2-26.2 Allocation of revenues to senior citizen services and programs matching fund – Continuing appropriation
§ 57-39.2-26.3 County aid distribution fund – State treasurer – Continuing appropriation
§ 57-39.2-26.4 Large facility development fund – State treasurer – Continuing appropriation – Report
§ 57-39.2-27 Disposition of excess tax collections
§ 57-39.2-28 Refunds for Canadian residents
§ 57-39.2-30 Conditional sales contract
§ 57-39.2-31 Seller and certified service provider limited immunity
§ 57-39.2-32 Confidentiality of information obtained by certified service providers
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Terms Used In North Dakota Code > Chapter 57-39.2 - Sales Tax

  • Air carrier transportation property: means the operative property of each airline whose property is assessed for taxation purposes pursuant to chapters 57-06 and 57-32. See North Dakota Code 57-02-01
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • children: includes children by birth and by adoption. See North Dakota Code 1-01-18
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Depose: includes every mode of written statement under oath or affirmation. See North Dakota Code 1-01-49
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Primary sector business: means an individual, corporation, limited liability company, partnership, or association certified by the department of commerce division of economic development and finance which through the employment of knowledge or labor adds value to a product, process, or service which results in the creation of new wealth. See North Dakota Code 1-01-49
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Rule: includes regulation. 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
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Taxable valuation: signifies the valuation remaining after deducting exemptions and making other reductions from the original assessed valuation, and is the valuation upon which the rate of levy finally is computed and against which the taxes finally are extended. See North Dakota Code 57-02-01
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33