North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-05 - Sales of legal tender coins, currency, and precious metals
Universal Citation: ND Admin Code ยง 81-04.1-03-05
Current through Supplement No. 394, October, 2024
Coins or currency issued as legal tender by foreign nations are exempt from sales tax. Sales of precious metal that has been refined to a purity of not less than nine hundred ninety-nine parts per one thousand and is in such form or condition that its value depends upon its precious metal content and not its form are exempt from sales tax.
General Authority: NDCC 57-39.2-10
Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04
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