https://ndlegis.gov/cencode/t57c39-2.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
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- Cited by
- 14 rules; each quote links to its sentence below
- ND delivery.taxable_goods from 2005-10-01
“(4) Delivery charges; and” - ND food.candy from 2018-01-01
“b. Candy or chewing gum.” - ND food.grocery from 2018-01-01
“Gross receipts from sales for human consumption of …” - ND food.prepared.bakery from 2018-01-01
“(c) Bakery items, including bread, rolls, buns, biscuits, …” - ND food.prepared.cold from 2018-01-01
“(2) Two or more food ingredients mixed or …”
“(b) Food sold in an unheated state by …”
“(1) Food that is only cut, repackaged, or …” - ND food.prepared.dine_in from 2018-01-01
“d. Prepared food.” - ND food.prepared.hot from 2018-01-01
“d. Prepared food.”
“(1) Food sold in a heated state or …” - ND food.prepared.platter from 2018-01-01
“(b) Food sold in an unheated state by …”
“(2) Two or more food ingredients mixed or …” - ND food.prepared.sandwich from 2018-01-01
“(2) Two or more food ingredients mixed or …” - ND food.soft_drink from 2018-01-01
“e. Soft drinks containing fifty percent or less …” - ND goods.general from 2018-01-01
“Tangible personal property, consisting of goods, wares, or …” - ND service.professional from 2018-01-01
“Except as otherwise expressly provided in this chapter, …” - ND software.custom from 2018-01-01
“However, if there is a reasonable, separately stated …” - ND software.prewritten from 2018-01-01
“Sale, lease, or rental of a computer and …”