North Dakota § 57-40.2-02.1 Use tax imposed

North Dakota Statutes

§ 57-40.2-02.1 — Use tax imposed

North Dakota § 57-40.2-02.1

Title 57Taxation

Ch. 57-40.2Use Tax

This text of North Dakota § 57-40.2-02.1 (Use tax imposed) 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 § 57-40.2-02.1 (2026).

Text

1.Except as otherwise expressly provided in this chapter, an excise tax is imposed on the storage, use, or consumption in this state of tangible personal property purchased at retail for storage, use, or consumption in this state, at the rate of five percent of the purchase price of the property. Except as provided in section 57-40.2-11, an excise tax is imposed on the storage, use, or consumption in this state of tangible personal property not originally purchased for storage, use, or consumption in this state at the rate of five percent of the fair market value of the property at the time it was brought into this state.

2.For purposes of manufactured homes, as defined in section 41-09-02, an excise tax is imposed on the storage, use, or consumption in this state of manufactured homes u

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1. Except as otherwise expressly provided in this chapter, an excise tax is imposed on
the storage, use, or consumption in this state of tangible personal property purchased
at retail for storage, use, or consumption in this state, at the rate of five percent of the
purchase price of the property. Except as provided in section 57-40.2-11, an excise tax
is imposed on the storage, use, or consumption in this state of tangible personal
property not originally purchased for storage, use, or consumption in this state at the
rate of five percent of the fair market value of the property at the time it was brought
into this state.
2. For purposes of manufactured homes, as defined in section 41-09-02, an excise tax is
imposed on the storage, use, or consumption in this state of manufactured homes
used for residential or business purposes, except as provided in subsection 18 of
section 57-40.2-04 purchased at retail for storage, use, or consumption in this state at
the rate of three percent of the purchase price thereof. Except as provided in section
57-40.2-11, and except as provided in subsection 35 of section 57-39.2-04, an excise
tax is imposed on the storage, use, or consumption in this state of a manufactured
home used for residential or business purposes at the rate of three percent of the fair
market value of a manufactured home used for residential or business purposes at the
time it was brought into this state. A manufactured home removed from North Dakota
for installation in another state is not stored, used, or consumed in this state.
Installation of a manufactured home includes any method established under section
54-21.3-08.
3. Repealed by S.L. 2007, ch. 529, § 7.
4. An excise tax is imposed on the fair market value of sand or gravel severed when
sand or gravel is not sold at retail as tangible personal property by the person severing
the sand or gravel. If the sand or gravel is not sold at retail by the person severing the
sand or gravel, it must be presumed until the contrary is shown by the commissioner
or by the person severing the sand or gravel that the fair market value is eight cents
per ton of two thousand pounds [907.18 kilograms]. If records are not kept as to the
tonnage of sand or gravel severed from the soil, it must be presumed for the purpose
of this chapter that one cubic yard [764.55 liters] of sand or gravel is equal to one and
one-half tons [1360.78 kilograms] of sand or gravel.