North Dakota Statutes
§ 57-38.1-16 — Local tangible personal property sales
North Dakota § 57-38.1-16
This text of North Dakota § 57-38.1-16 (Local tangible personal property sales) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-38.1-16 (2026).
Text
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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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38.1-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-16.