North Dakota — Sales & Use Tax

North Dakota imposes a 5% sales tax on the gross receipts from all retail sales of tangible personal property within the state, including leasing or renting such property. The tax is paid by the purchaser and collected by the seller. "Tangible personal property" is defined broadly to include items that can be seen, weighed, measured, felt, or touched, and expressly includes electricity, water, gas, steam, and prewritten computer software.

Certain items are taxed at different rates. New manufactured homes are taxed at 3%, while most other retail sales of tangible personal property are subject to the 5% rate. The sales tax applies to retail sales occurring within North Dakota; sales in interstate commerce where goods are delivered to purchasers outside the state are not subject to North Dakota sales tax.

Source: N.D.C.C. § 57-39.2-02.1; N.D.C.C. § 57-39.2-01; ND Tax Commissioner Guideline

North Dakota requires remote sellers without physical presence in the state to collect and remit sales or use tax if their taxable sales into North Dakota exceed $100,000 in the current or previous calendar year. The state repealed its prior 200-transaction threshold in 2019, leaving only the $100,000 gross sales test.

Registration timing requirement. Remote sellers that cross the $100,000 threshold must register and begin collecting North Dakota sales or use tax either within 60 days after exceeding the threshold or on January 1 of the following calendar year, whichever comes first. This timing rule parallels the obligation imposed on marketplace facilitators under North Dakota law. The statutory authority is N.D.C.C. § 57-39.2-02.2, which expressly states that a remote seller "shall obtain a permit under section 57-39.2-14, and begin collecting the tax on sales delivered during the following calendar year or beginning sixty days after the threshold is met, whichever is earlier.”

Remote sellers who fail to register and collect tax by the earlier of these two deadlines are subject to penalties and enforcement actions under North Dakota law. The registration obligation applies regardless of whether the seller makes direct sales, marketplace sales, or both; however, sellers should exclude sales made through certified marketplace facilitators from their gross receipts threshold calculation for their own nexus determination. (See the marketplace section of this guide for details.)

Source: N.D.C.C. § 57-39.2-02.2

North Dakota exempts gross receipts from sales of food and food ingredients from sales tax, but this exemption does not apply to alcoholic beverages, candy, chewing gum, dietary supplements, prepared food, or soft drinks containing fifty percent or less fruit juice. Exempt food includes items sold in an unheated state by weight or volume as a single item, and food that is only cut, repackaged, or pasteurized by the seller. The statute defines each taxable category separately, and practitioners should consult the detailed definitions in subsection 26 of the exemptions statute for classification questions.

Source: N.D.C.C. § 57-39.2-04, subsection 26

North Dakota imposes a 5% use tax on the storage, use, or consumption of tangible personal property within the state when no sales tax was collected on the purchase. The use tax is complementary to the sales tax and applies to purchases made for use in North Dakota. If the seller holds a North Dakota sales and use tax permit, the purchaser must pay the use tax to that seller; if the seller does not hold a permit, the purchaser must remit the tax directly to the Tax Commissioner.

Source: N.D.C.C. § 57-40.2-02.1; N.D. Admin. Code § 81-04.1-01-02

The North Dakota Tax Commissioner assigns each registered retailer a filing frequency—monthly, quarterly, semi-annual, or annual—based on the retailer’s sales volume or tax liability. Neither the North Dakota Century Code nor official Tax Commissioner guidance specifies a bright-line sales or tax liability threshold that automatically determines filing frequency. Instead, the Tax Commissioner retains authority to prescribe the frequency at registration or upon review, according to N.D.C.C. § 57-39.2-12.

Historically, secondary sources have referenced internal administrative standards for assigning quarterly filing to retailers with annual sales or anticipated tax liability below informal thresholds (e.g., annual tax liability under $3,000 for quarterly, under $500 for annual), but these thresholds are not memorialized in statute, regulation, or any published agency guideline. Currently, the agency informs registrants that filing frequency is determined by the Commissioner based on account activity, sales volume, or tax due, and the Commissioner may change the required period if warranted.

Sales and use tax returns and payments are due by the last day of the month following the reporting period. For example, a monthly filer’s January return is due by February 28 (or 29 in a leap year); a quarterly filer’s first quarter return is due by April 30. When a due date falls on a weekend or legal holiday, the deadline moves to the next business day.

Electronic filing requirement. Retailers assigned to file monthly must do so electronically, unless the Commissioner grants a waiver for good cause. Failure to comply with the electronic-filing mandate constitutes a failure to file and may result in penalties under N.D.C.C. § 57-39.2-18.

Zero returns. Retailers must file a return for each assigned reporting period even if no sales tax was collected during that period; a zero return is required to avoid delinquency penalties.

Source: N.D.C.C. § 57-39.2-12; Sales and Use Tax Deadlines, North Dakota Office of State Tax Commissioner

North Dakota requires marketplace facilitators to collect and remit sales and use tax on sales made through their platforms. A marketplace facilitator is a person that contracts with sellers to facilitate the sale of their products through a marketplace—defined as a physical or electronic place, including stores, internet websites, catalogs, television or radio broadcasts, or dedicated sales software applications—and either (a) directly or indirectly collects payment from the purchaser and transmits payment to the seller, or (b) provides a virtual currency that buyers use to purchase products from the seller.

Payment processors whose sole activity is handling payment transactions between seller and purchaser are excluded from the marketplace facilitator definition.

Economic nexus threshold for marketplace facilitators. A marketplace facilitator without physical presence in North Dakota must collect and remit tax if its taxable sales into the state exceed $100,000 in the current or previous calendar year. For purposes of determining whether this threshold is met, the marketplace facilitator includes all taxable sales made through the marketplace, including sales made on its own behalf as well as those facilitated for marketplace sellers.

Registration timing. A marketplace facilitator without physical presence that meets the $100,000 threshold for the first time in the current calendar year must register and begin collecting tax within 60 days after reaching the threshold or on January 1 of the following calendar year, whichever is earlier. Facilitators with physical nexus must collect tax regardless of sales volume.

Certification and marketplace seller relief. North Dakota law requires marketplace facilitators to certify to each marketplace seller that the facilitator will collect and remit all state and local sales and use taxes on marketplace sales. Once a marketplace seller receives this written certification, the seller is no longer liable for tax on sales made through that marketplace. Marketplace sellers who hold a valid North Dakota sales and use tax permit should not report sales made through a certified marketplace facilitator on their own returns.

Liability relief for marketplace facilitators. A marketplace facilitator is not liable for failure to collect and remit the correct tax if the facilitator demonstrates to the Tax Commissioner's satisfaction that: (1) the facilitator maintains a system to require sellers to provide accurate information and has made reasonable efforts to obtain accurate information from the seller about the retail transaction; (2) the failure to collect the correct tax was due to reliance on incorrect or insufficient information provided by the seller; and (3) the marketplace facilitator and marketplace seller are not affiliated. When a facilitator qualifies for this relief, the seller and the purchaser remain liable for any uncollected, unpaid, or unremitted tax.

Effective date. North Dakota's marketplace facilitator law took effect October 1, 2019, enacted as Senate Bill 2338 during the 66th Legislative Assembly. Marketplace facilitators were not required to collect or remit tax on sales made before October 1, 2019.

Source: N.D.C.C. § 57-39.2-02.3; N.D.C.C. § 57-40.2-02.4; Marketplace Facilitator, North Dakota Office of State Tax Commissioner

Cities and certain counties in North Dakota may impose local sales and use taxes, in addition to the 5% state sales tax, if authorized by local ordinance and approved by local voters. These taxes are administered by the North Dakota Office of State Tax Commissioner, using a shared tax base with the state except for select, locally-chosen exemptions detailed in the relevant municipal ordinance.

Rate ranges and types:

• North Dakota law allows localities to adopt local option sales or use taxes by ordinance, following the process in N.D.C.C. § 40-05.1-06, which requires both city governing body action and voter approval.
• There is no express statutory maximum for general local option sales tax rates, but local rates commonly range from 0.5% to 3%, per the Tax Commissioner's annual Local Option Taxes guideline. Some specific tax types are subject to statutory caps: for example, local lodging taxes may not exceed 2%, and combined lodging and restaurant taxes are limited to 1%. Motor vehicle rental taxes at airport facilities are capped at 1%. Each of these rates must be imposed separately by ordinance and may not be cumulative unless provided for by local law and approved by voters.

Sourcing/location rule: North Dakota applies destination-based sourcing for both state and local sales/use tax under N.D.C.C. § 57-39.2-02.2, meaning the correct local tax is determined by the address where the purchaser receives delivery or takes possession, not by the location of the seller. Local rates and tax boundaries can be confirmed by consulting the Tax Commissioner’s current Local Option Taxes guideline or the agency's online tax rate locator tool. Updated rate tables and city/county jurisdiction maps are available on the Office of State Tax Commissioner website.

Process for adopting local taxes: A locality wishing to impose a local sales or use tax must enact an ordinance specifying the purpose, rate, and effective date. The proposed tax becomes operative only after approval by the voters in an election held according to N.D.C.C. § 40-05.1-06. Once adopted, the tax must be reported, remitted, and administered in the same manner as the state sales and use tax.

Source: N.D.C.C. § 57-39.2-02.1; N.D.C.C. § 40-05.1-06; Local Taxes by Location Guideline, ND Office of State Tax Commissioner (January 1, 2026)

North Dakota imposes penalties and interest for late filing or late payment of sales and use tax returns under N.D.C.C. § 57-39.2-18.

Late Filing and Late Payment Penalty: If a return is not filed or tax is not paid by the statutory due date, a penalty of 5% of the unpaid tax— or $5, whichever is greater—applies for the first month (or any part of a month) the return or payment is late. An additional 5% penalty (or $5 minimum) is imposed for each subsequent month or part thereof during which the return or payment remains outstanding, up to a maximum aggregate penalty of 25% of the tax due. This structure applies separately to late filing and late payment events, and the amounts are not cumulative.

Interest Rate: Interest on unpaid sales or use tax accrues at a rate of 1% per month (12% annually) from the due date of the return or payment until the tax is paid in full. There is no grace period—interest starts accruing the day after the due date.

Penalty and Interest Relief (Abatement/Waiver): The North Dakota Tax Commissioner may waive or abate all or part of any penalty or interest if the taxpayer demonstrates that the delay was due to reasonable cause and not willful neglect. The statute does not enumerate specific factors, and a written application is required for consideration. If relief is granted for amounts already paid, the Tax Commissioner may refund or credit the amount.

Source: N.D.C.C. § 57-39.2-18

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North Dakota sales tax generally applies to services only if they are specifically enumerated in statute or regulation; most services are exempt unless expressly included. The governing statute is N.D.C.C. § 57-39.2-03.3, with implementing detail in the North Dakota Administrative Code ch. 81-04.1-03. The state maintains a "strict construction" rule for taxing services: unless a service is clearly listed, it is not taxable.

Enumerated taxable services (current as of June 2024): N.D.C.C. § 57-39.2-03.3, read with relevant administrative code parts, specifically imposes tax on the following (selected major classes cited to exact statutory/regulatory subparagraphs):

• Telecommunications services: Including intrastate, interstate, and international; see N.D.C.C. § 57-39.2-03.3(1) and N.D. Admin. Code § 81-04.1-03-16.
• Repair, alteration, or maintenance of tangible personal property: N.D.C.C. § 57-39.2-03.3(2); see also N.D. Admin. Code §§ 81-04.1-03-19, -20.
• Lodging and accommodations: Tax applies to room rentals in hotels, motels, and similar establishments for periods of less than 30 consecutive days. N.D.C.C. § 57-39.2-03.3(3); N.D. Admin. Code § 81-04.1-03-22.
• Admissions to places of amusement, entertainment, or athletic events: N.D.C.C. § 57-39.2-03.3(4); N.D. Admin. Code § 81-04.1-03-09.
• Laundry and dry cleaning services (excluding coin-operated): N.D.C.C. § 57-39.2-03.3(10); N.D. Admin. Code § 81-04.1-03-29.
• Rental of tangible personal property: N.D.C.C. § 57-39.2-02.1 (tax base includes rentals); supported by N.D.C.C. § 57-39.2-03.3(6).
• Photocopy and duplicating services: N.D.C.C. § 57-39.2-03.3(12).
• Parking services: N.D.C.C. § 57-39.2-03.3(8); N.D. Admin. Code § 81-04.1-03-24.
• Data processing and information services: Only those fitting the definitions in N.D. Admin. Code §§ 81-04.1-03-43 (data processing) and 81-04.1-03-44 (information services), not all IT or business-process services. Only services narrowly meeting those definitions are taxable—most custom computer programming and consulting are not.

Strict construction/interpretation: By statute and administrative interpretation (see, e.g., N.D. Admin. Code § 81-04.1-03-01(2)), the list of taxable services is to be strictly construed in favor of exemption. If a service is not clearly named in the statutes or regulations, it should be considered exempt from sales tax.

Principal exclusions: The statutes and regulations explicitly exclude most professional services (legal, accounting, consulting), health care, construction labor, and custom software development from sales tax, unless they fall within a specifically listed category.

Effective date for citations: All referenced authority current as of June 2024.

Source: N.D.C.C. § 57-39.2-03.3; N.D. Admin. Code ch. 81-04.1-03

A marketplace seller’s own economic nexus threshold for North Dakota sales tax does not include sales made through a certified marketplace facilitator that has provided written certification to collect and remit tax on those sales. Under North Dakota law, once a marketplace facilitator issues this certification, the facilitator—not the individual seller—is responsible for the collection and remittance of sales and use tax on marketplace transactions. As a result, marketplace sellers should exclude facilitated sales from both their gross sales total when determining whether they have met the state’s $100,000 economic nexus threshold and from their sales and use tax returns.

This distinction is codified in North Dakota’s statutory regime for marketplace facilitators, which provides relief from liability to marketplace sellers on the covered transactions once certification is received. Only the seller’s direct sales (i.e., sales made outside of a marketplace or through a facilitator that has not certified responsibility) are considered for the seller’s own threshold and reporting obligation.

This rule prevents double reporting and ensures that only sales where the seller retains tax responsibility are included in nexus and reporting calculations. Practitioners should retain the facilitator’s written certification in their files. If a seller makes any direct sales into North Dakota, those count toward the seller’s own economic nexus calculation and must be reported if the $100,000 threshold is met.

Source: Marketplace Facilitator — North Dakota Office of State Tax Commissioner

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North Dakota does not authorize any vendor's discount, collection allowance, or compensation for retailers who timely file and remit sales or use tax. The governing statute, N.D.C.C. § 57-39.2-14, requires retailers to remit the full amount of sales or use tax collected with no deduction or retention allowed for administrative costs or timely compliance.

No statutory or regulatory allowance. There is no provision in the North Dakota Century Code § 57-39.2-14 for a discount, compensation, or fee for timely remittance. Retailers must pay over the full amount collected, and no percentage allowance or maximum cap is available as in some other states. This position is consistent throughout the current statutory text. If agency guidance or administrative code rules permitted such a discount, it would need to be stated expressly, but a review of the cited statute, as of June 2026, finds no such language.

Context. Some states provide a small statutory discount to retailers for timely payment and filing, but North Dakota does not include any such provision in its operative law for sales or use tax.

Source: N.D.C.C. § 57-39.2-14

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North Dakota generally exempts services from sales and use tax unless the service is specifically identified ("enumerated") as taxable by statute or regulation. The governing sales tax statute, N.D.C.C. § 57-39.2-03.3, creates a “strict construction” rule: unless a service is clearly named in the statutory list or in administrative regulations, it is considered exempt from sales and use tax.

Enumerated taxable services: Statute and regulations both provide a controlled list of taxable services, including but not limited to:

• Telecommunications services (N.D.C.C. § 57-39.2-03.3(1))
• Repair, alteration, or maintenance of tangible personal property (N.D.C.C. § 57-39.2-03.3(2))
• Lodging and accommodations (N.D.C.C. § 57-39.2-03.3(3))
• Admissions to amusements, entertainment, or athletic events (N.D.C.C. § 57-39.2-03.3(4))
• Rental of tangible personal property (N.D.C.C. § 57-39.2-03.3(6))
• Parking services (N.D.C.C. § 57-39.2-03.3(8))
• Laundry and dry cleaning (except coin-operated) (N.D.C.C. § 57-39.2-03.3(10))
• Data processing and information services (as defined in N.D. Admin. Code §§ 81-04.1-03-43, -44)
• Photocopy and duplicating services (N.D.C.C. § 57-39.2-03.3(12))

General rule: If a service is not listed in N.D.C.C. § 57-39.2-03.3 or a corresponding administrative rule, it is not subject to North Dakota sales and use tax. This means most professional services (such as legal, accounting, medical, and consulting), construction labor, and custom computer programming are exempt unless they fall within a listed taxable category.

Strict statutory construction: This regime is confirmed by N.D. Admin. Code § 81-04.1-03-01(2), which explicitly states that the list of taxable services is to be strictly construed—tax is not imposed unless clearly authorized by statute or regulation.

Effective date: These rules are in effect as of June 2026. Practitioners should consult the most recent versions of the cited statutes and regulations to confirm classification of any specific service.

Source: N.D.C.C. § 57-39.2-03.3; N.D. Admin. Code ch. 81-04.1-03

North Dakota applies destination-based sourcing for the sale of tangible personal property and taxable services, following the rules established in N.D.C.C. § 57-39.4-11. By default, a sale is sourced to the location where the purchaser receives the item or service—typically the delivery address or, if deliveries occur elsewhere, the address where the purchaser takes possession. For leases or rentals, sourcing is to the primary property location as recorded in the lease at the beginning of the term.

This destination-based regime applies equally to sales made between two locations within North Dakota and to sales from out-of-state sellers delivering or shipping into North Dakota. In all such cases, the tax rate and any local taxes are determined by the point of receipt, not the seller's origin or fulfillment location.

North Dakota does provide an optional election for origin-based sourcing in limited cases, most notably for direct mail transactions. Under N.D.C.C. § 57-39.4-11.1, if all necessary conditions are met (such as the purchaser providing proper documentation of the election), the sale may be sourced to the seller's location instead of the destination. This is an exception, not the main rule, and practitioners should review the statutory list of eligible transaction types.

In summary: North Dakota is a destination-based state for sales and use tax sourcing, regardless of whether the seller is located inside or outside the state, except for specific elections such as direct mail, where origin-based sourcing may apply by statutory exception.

Source: N.D.C.C. § 57-39.4-11; N.D.C.C. § 57-39.4-11.1

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North Dakota cities and counties may impose local sales, use, and gross receipts taxes in addition to state sales and use tax. These local taxes must be adopted by local ordinance and are administered by the Office of State Tax Commissioner. Local taxes apply to all retailers obligated to collect North Dakota sales and use tax, including remote sellers and marketplace facilitators with nexus in the state.

Which localities impose local taxes: Municipalities and counties may adopt local sales and use taxes if authorized by local ordinance. The Tax Commissioner publishes and regularly updates the "Local Taxes by Location" guideline, which lists every city and county imposing a local sales or use tax, each tax's effective date, current rate, and any maximum or refund cap. This list is definitive for practitioners. Local tax adoption, effective dates, and changes are controlled by state statute, and any jurisdictional rate changes are announced in advance.

How local rates are determined and sourced: Each local government determines its rate by ordinance. General local rates commonly range from 0.5% to 3%, but certain categories—such as lodging or restaurant taxes—may have lower statutory caps. North Dakota applies destination-based sourcing: the correct local rate is determined by the delivery or possession address of the purchaser, not the seller's location. The Tax Commissioner provides a "Sales and Use Tax Rate Locator" allowing practitioners to look up state and local rates by address.

Remote sellers and marketplace facilitators—collection duty: Remote sellers and marketplace facilitators subject to North Dakota's $100,000 economic nexus threshold must collect and remit local sales and use taxes in addition to state tax on all taxable sales delivered into a local jurisdiction. Marketplace facilitators are treated as retailers and must collect local taxes for sales they facilitate, relieving marketplace sellers of the duty for those transactions once proper certification has been provided.

Official sourcing and compliance guidance: All official compliance materials—including the current list of taxing jurisdictions, rates, sourcing details, and refund caps—are published by the Office of State Tax Commissioner. The "Local Taxes by Location" guideline and the online rate locator tool are the primary official sources for legal compliance and practitioner use. Practitioners should consult these sources for the latest boundaries, rates, and notice of pending changes. Statutory authority regarding local tax uniformity is found at N.D.C.C. § 57-39.4-09.

Source: Local Taxes By Location Guideline, ND Office of State Tax Commissioner; Local Taxes – City and County Taxes, ND Tax Commissioner; Sales and Use Tax, ND Tax Commissioner; N.D.C.C. § 57-39.4-09

North Dakota allows a credit against its use tax for the amount of legally imposed sales or use tax paid to another state on the same property, provided the tax was paid by the purchaser and the property is subsequently used, stored, or consumed in North Dakota. This credit prevents double taxation when property is purchased in another state, tax is paid there, and the item is brought into North Dakota for use.

Governing authority and computation: The statutory authority for this credit is found in N.D.C.C. § 57-40.2-13. This provision specifies that the North Dakota use tax imposed on any particular property is reduced by the amount of sales or use tax "legally due and paid" to another state regarding that property. The credit is limited to the amount of tax actually paid; if the other state's rate is lower than North Dakota's, the taxpayer must pay the difference. If the other state's rate is higher, no refund or carryforward is allowed—North Dakota use tax is reduced to zero.

Eligibility and exclusions:

• The purchaser must have paid the other state's tax as a legal obligation on the same property (not a voluntary payment).
• The tax must have been properly due to the other state; taxes reimbursed to the purchaser or taxes paid to non-state political subdivisions may not qualify.
• The credit does not apply to taxes paid to foreign countries or to local taxes paid outside North Dakota unless the locality is within a state that gives reciprocal credit for North Dakota tax.

Documentation requirements: Taxpayers claiming this credit must retain proof of payment of the other state's sales or use tax—typically a bill of sale or receipt showing the tax paid at the time of purchase. The North Dakota Office of State Tax Commissioner may request this documentation during audit or review. If inadequate proof is provided, the credit can be denied.

Practical application: The North Dakota Tax Commissioner’s guidance reinforces the statutory rule: a taxpayer who paid another state’s sales or use tax on property imported into North Dakota should claim the credit by reporting the amount of tax paid on their North Dakota use tax return. The credit is limited to the amount of tax actually paid and cannot exceed the North Dakota use tax due.

Source: N.D.C.C. § 57-40.2-13; ND Tax Commissioner, Sales and Use Tax Requirements Guideline

North Dakota sales tax law makes a clear distinction between taxable “prepared food” and exempt grocery food, with official definitions and concrete examples published in statute, regulation, and agency guidelines.

Prepared food – definition and statutory authority: Under N.D. Admin. Code § 81-04.1-03-03(3), North Dakota considers food to be “prepared food” and therefore taxable if it meets any of these criteria:

• Sold in a heated state or heated by the seller;
• Consists of two or more food ingredients mixed or combined by the seller for sale as a single item (except items that are only cut, repackaged, or pasteurized by the seller);
• Sold with eating utensils provided by the seller (including plates, knives, forks, spoons, glasses, cups, napkins, or straws).

According to official DOR guidance, examples of taxable prepared food include heated soups, hot sandwiches, fried chicken, foods from a heated service counter or steam table, most restaurant or delicatessen meals, and any item sold with eating utensils provided by the seller, regardless of temperature.

N.D.C.C. § 57-39.2-04.1 and the corresponding rule specify that bakery items are generally not taxed as “prepared food” unless sold heated by the seller or with eating utensils provided (e.g., a donut served on a plate with a fork is taxable; the same donut in a bag with no utensils is exempt). DOR guidance explicitly cites rotisserie chicken sold heated and ready-to-eat as taxable, while one pound of unheated, prepackaged deli meat is exempt. The same principle applies to combination foods such as ready-to-eat salads assembled by the seller—taxable unless specifically excluded.

Exempt grocery food – definition and exclusions: Most food and food ingredients for home consumption in an unheated, uncombined, and unpackaged-by-the-seller state are exempt from North Dakota sales tax. The main exclusions from this exemption—meaning these items remain taxable even if ordinarily thought of as groceries—are:

• Alcoholic beverages
• Candy
• Dietary supplements
• Prepared food (as above)
• Soft drinks with less than 50% fruit juice

This list matches the categories in both statute (N.D.C.C. § 57-39.2-04.1) and DOR guidelines. Agency publications clarify that single-ingredient food items (such as raw apples, a block of cheese, or a carton of milk), packaged for home consumption, are exempt. Cold, packaged sandwiches are only taxable if sold with eating utensils—otherwise, they are exempt according to the DOR’s “Grocery Stores, Convenience Stores & Delicatessens” guideline.

Where to find definitions and examples:

• The statutory exemption appears in N.D.C.C. § 57-39.2-04.1;
• The comprehensive “prepared food” definition and illustrative examples are in N.D. Admin. Code § 81-04.1-03-03(3);
• Itemized, scenario-based examples are in official DOR publications: “Guideline: Exemptions,” “Guideline: Grocery Stores, Convenience Stores & Delicatessens,” and “Guideline: Restaurants.”

Source: N.D. Admin. Code § 81-04.1-03-03; N.D.C.C. § 57-39.2-04.1; DOR Guideline: Exemptions, ND Office of State Tax Commissioner; DOR Guideline: Grocery Stores, Convenience Stores & Delicatessens, ND Office of State Tax Commissioner; DOR Guideline: Restaurants, ND Office of State Tax Commissioner

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