North Dakota Statutes
§ 57-39.2-03.3 — Sales tax on sales through vending machines
North Dakota § 57-39.2-03.3
This text of North Dakota § 57-39.2-03.3 (Sales tax on sales through vending machines) 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 § 57-39.2-03.3 (2026).
Text
Gross receipts from the sale of tangible personal property costing sixteen cents or more
sold through a coin-operated vending machine are subject to the sales tax imposed by chapter
57-39.2, and gross receipts from the sale of tangible personal property costing fifteen cents or
less sold through a coin-operated vending machine are specifically exempted from the
provisions of this chapter.
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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 § 57-39.2-03.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-03.3.