North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-08 - Sales by trustees, receivers, executors, and administrators

When trustees, receivers, executors, and administrators operate, manage, or control a business engaged in selling tangible personal property or services, they must collect and remit sales tax on the gross receipts. It is immaterial that the officer may have been appointed by a federal court.

Trustees, receivers, executors, or administrators engaged in liquidating the assets of the business are subject to sales tax if liquidation is by sales made in the usual and customary manner for use or consumption.

The trustee, receiver, executor, or administrator may not report and remit under a permit issued to the previous owner but must apply for and obtain a separate sales tax permit.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-14