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

Universal Citation: ND Admin Code ยง 81-04.1-03-01
Current through Supplement No. 394, October, 2024

An Indian retailer whose place of business is on an Indian reservation in this state is not required to hold a North Dakota sales tax permit or to collect North Dakota sales tax on sales to any customer.

A non-Indian retailer whose place of business is on an Indian reservation cannot collect sales tax on sales to enrolled Indian customers but must collect and remit North Dakota sales tax on all sales to non-Indian customers.

Any retailer whose place of business is outside an Indian reservation may exempt sales made by delivery to an enrolled Indian customer living on an Indian reservation if the retailer maintains adequate records supporting the exempt status of the sale.

All sales to American Indians outside of an Indian reservation are subject to sales tax.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04

Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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