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North Dakota Century Code Title 57. Taxation § 57-38.1-16. Local tangible personal property sales

Current as of January 01, 2024 | Updated by FindLaw Staff

Sales of tangible personal property are in this state if:

1. The property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or

2. The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:

a. The purchaser is the United States government; or

b. The taxpayer is not taxable in the state of the purchaser.

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Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38.1-16. Local tangible personal property sales - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-1-16/

Read this complete North Dakota Century Code Title 57. Taxation § 57-38.1-16. Local tangible personal property sales on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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