North Dakota Sales Tax Laws, Articles and Regulations
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Items 1 - 2 of 2
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Auctioneer’s Sales Tax Obligations in Specific Situations – North Dakota Law
North Dakota Administrative Code Title 81. Tax Commissioner Article 81-04.1. Sales and Use Taxes Chapter 81-04.1-04. Specific Occupations 81-04.1-04-11. Auctions - Auctioneers, agents, and public auctions Every auctioneer or agent acting for an unknown or undisclosed principal, entrusted with the possession of any bill of lading, customhouse, or warehouseman's receipt for delivery of any ...
In North Dakota Retailers to Collect and Remit Sales Tax
North Dakota Administrative Code Title 81. Tax Commissioner Article 81-04.1. Sales and Use Taxes Chapter 81-04.1-01. General Rules 81-04.1-01-16. Casual or occasional sales Casual or occasional sales made by an individual are not subject to sales tax. Sales made in the course of a regularly conducted business are subject to sales tax. The following are retailers who must collect and remit sal...
Items 1 - 2 of 2
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Items 1 - 2 of 2
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