North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
- Section 81-04.1-03-01 - Sales to American Indians - Sales on an Indian reservation
- Section 81-04.1-03-01.1 - State-tribal tax administration agreement - Effect on other rules
- Section 81-04.1-03-02 - Sales by employers to employees
- Section 81-04.1-03-03 - Food and food products for human consumption
- Section 81-04.1-03-04 - Sales in interstate commerce
- Section 81-04.1-03-05 - Sales of legal tender coins, currency, and precious metals
- Section 81-04.1-03-06 - Meal tickets and gift certificates
- Section 81-04.1-03-07 - Sales to owners or operators of a building
- Section 81-04.1-03-08 - Sales by trustees, receivers, executors, and administrators
- Section 81-04.1-03-09 - Sales of microfiche
- Section 81-04.1-03-10 - Mailing lists
- Section 81-04.1-03-11 - Computers - Hardware and software
- Section 81-04.1-03-12 - Sales by political parties and political committees
- Section 81-04.1-03-13 - Sales to a person from Montana
- Section 81-04.1-03-14 - Sales to residents of Canada
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