North Dakota Statutes
§ 57-39.2-10 — Records required - Sales for resale exempt
North Dakota § 57-39.2-10
This text of North Dakota § 57-39.2-10 (Records required - Sales for resale exempt) 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 § 57-39.2-10 (2026).
Text
1.Every retailer required to make a report and pay any tax under this chapter shall
preserve such records of the gross proceeds of sale as the commissioner may require
and every retailer shall preserve for a period of three years and three months all
invoices and other records of goods, wares, or merchandise purchased for resale. All
such books, invoices, and other records must be open to examination at any time by
the commissioner or any of the commissioner's duly authorized agents.
2.Whenever a retailer accepts a resale certificate at the time of making a sale, which
sale would otherwise be subject to the sales tax, and such resale certificate contains
the sales tax permit number of the purchaser, such retailer making the sale is relieved
from submitting the sales tax upon the purchas
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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 § 57-39.2-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-10.