North Dakota Statutes
§ 57-39.6-02 — Gross receipts tax on alcoholic beverages - Exemption
North Dakota § 57-39.6-02
This text of North Dakota § 57-39.6-02 (Gross receipts tax on alcoholic beverages - Exemption) 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 § 57-39.6-02 (2026).
Text
There is imposed a tax of seven percent on the gross receipts of retailers from all sales at
retail of alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are
exempted from the tax imposed by this chapter when the sale is made to a purchaser who is
entitled to a sales and use tax exemption under subsection 6 or 12 of section 57-39.2-04 on
otherwise taxable sales.
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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 § 57-39.6-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.6-02.