North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-13 - Sales to a person from Montana

Universal Citation: ND Admin Code ยง 81-04.1-03-13
Current through Supplement No. 394, October, 2024

Sales of tangible personal property to a person from Montana are exempt from sales tax if the person is in North Dakota specifically to make a purchase and signs a certificate of purchase or a certificate of exemption authorized by the streamlined sales tax agreement, the sale is in an amount of fifty dollars or more, and the goods are taken outside of North Dakota, for use entirely outside this state.

Sales of meals, onsale beverages, lodging accommodations, entertainment, and similar goods and services consumed in North Dakota do not qualify for the exemption.

Sales and installation of goods into personal property owned by a person from Montana are not taxable provided the goods are removed from North Dakota for use exclusively outside this state. Use which is incidental to removing the goods from North Dakota does not subject the goods to North Dakota use tax.

For purposes of this exemption, "person" means natural persons, Montana corporations, and other business entities when the owners, partners, or members are individual Montana residents.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-04(12)

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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