North Dakota Statutes
§ 57-39.2-03.9 — Sales tax on tobacco products
North Dakota § 57-39.2-03.9
This text of North Dakota § 57-39.2-03.9 (Sales tax on tobacco products) 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 § 57-39.2-03.9 (2026).
Text
Notwithstanding any other provision of law, the sales taxes imposed by this chapter apply to
the gross receipts of retailers from all sales at retail of cigarettes, cigars, and other tobacco
products. For purposes of this section, "gross receipts" from the sale of cigarettes, cigars, and
other tobacco products includes any other taxes imposed on such merchandise or its use or on
the retail or other sale of such merchandise.
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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 § 57-39.2-03.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-03.9.