https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-22062-1.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
- Captured
- 2026-10-30 03:46 UTC
- SHA-256
- 77cd115ad397779256527521ba7d4da5020e2898e9d5f5eb182ade37e6dff2f1
- File
- application/pdf, 194 KB · raw bytes
- Cited by
- 10 rules; each quote links to its sentence below
- ND delivery.exempt_goods from 2005-10-01
“If the sale is taxable, the freight, delivery, …” - ND food.candy from 2018-01-01
“Sales of candy are taxable” - ND food.catering from 2018-01-01
“All food sold and catered is regarded as …” - ND food.grocery from 2018-01-01
“Generally food and food ingredients sold for domestic …” - ND food.prepared.bakery from 2018-01-01
“Bakery items are not taxable unless they are …” - ND food.prepared.cold from 2018-01-01
“Deli items when sold unheated by weight or …” - ND food.prepared.hot from 2018-01-01
“Food sold in a heated state or heated …” - ND food.prepared.platter from 2018-01-01
“Party trays (prepared food not sold by weight …”
“Deli trays that only contain food items sold …” - ND food.prepared.sandwich from 2018-01-01
“Prepared foods, including heated foods such as pizza, …” - ND food.soft_drink from 2018-01-01
“Soft drinks are taxable, and include nonalcoholic beverages …”