§ 51-04-08 — Certain excepted sales

The provisions of this chapter do not apply to the following:
1. Sales made to dealers by commercial travelers or selling agents in the usual course of
business.
2. Sales made by persons soliciting orders of goods, wares, merchandise, or personal
property for future delivery, and not from a stock or supply carried by the solicitor or
otherwise available for immediate delivery to the purchaser, in which the solicitor does
not demand or accept payment of any money or deposit in advance or on delivery
without first providing the purchaser with the privilege of examination of the goods,
wares, merchandise, or personal property.
3. Sales made by a person who has a sales or use tax permit in accordance with chapter
57-39.2 or 57-40.2, pays contributions to job service North Dakota for unemployment
compensation in accordance with chapter 52-04, and who has reported to workforce
safety and insurance in accordance with chapter 65-04.
4. Sales made by a seller at residential premises pursuant to an invitation issued by the
owner or legal occupant of such premises.