North Dakota Century Code Title 57. Taxation § 57-36-05.3. Use of cigarette-making machines--When allowed

1. Has a valid federal permit as a tobacco product manufacturer issued under 26 U.S.C. 5713; or

2. Uses the machine exclusively for personal purposes. A cigarette-making machine may be considered used exclusively for personal purposes only if the product resulting from the operation of the machine is consumed by the individual who owns the machine or by other persons whose consumption of the product is incidental to the owner's personal use of the machine.