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North Dakota - Sales and Use Tax Exemptions and Exemption Certificates

North Dakota sales tax levied is on the gross receipts from retail sales of tangible personal property and certain enumerated services.

NORTH DAKOTA EXEMPTIONS

North Dakota Exempt Products: Prescription drugs, newspapers livestock, poultry feed, commercial fertilizer, fungicides, herbicides insecticides, farm machinery, gasoline, heating fuel, diesel fuel, propane, kerosene, aviation fuel, jet fuel, food and food products, medical devices and equipment.

North Dakota Exempt Services: transportation services, hospital and nursing home services, repair services, furnishing steam.

North Dakota Exempt Organizations: Federal government, state of North Dakota, or any of the subdivisions, departments, agencies or institutions, hospitals, skilled nursing facilities, intermediate care facilities, basic care facilities, and emergency medical services provide. (NDCC §§57-39.2-04. to 57-39.2-04.7, Guidelines-Sales Tax Exemptions)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

NORTH DAKOTA EXEMPTION CERTIFICATES:

NORTH DAKOTA EXEMPTION CERTIFICATE VERIFICATION: Click here for North Dakota Sales & Use Tax Permit Inquiry

 
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