Ask Reggi Your Question Now
Can you summarize NDCC Chapter 57-39.2?
Taxation > Sales Tax
Short Summary
The provided legal document content includes information on the definitions, scope, exemptions, and penalties related to sales tax in North Dakota. It covers various aspects such as the definition of terms, the application of sales tax to different categories of goods and services, the requirements for sellers without a physical presence in the state, the marketplace facilitator tax collection requirement, and the exemptions for specific types of sales. The documents also mention the imposition of a surcharge on rental contracts for motor vehicles, the taxation of cigarettes, cigars, and other tobacco products, and the treatment of bundled transactions. Additionally, there are provisions for exemptions related to power plants, manufacturing, agricultural commodity processing facilities, gas compressing and processing systems, oil refineries, processing facilities for liquefied natural gas, carbon dioxide storage systems, and more. The documents also address the filing of returns, determination of tax due, refund claims, payment of refunds, confidentiality of tax return information, and the authority and responsibilities of the tax commissioner. Furthermore, the parent documents related to taxation provide a sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock in North Dakota. The exemption applies to gross receipts from sales of tangible personal property used in the construction or expansion of the facility. The documents also establish the large facility development fund in the state treasury, which provides distributions to eligible counties or cities based on sales, gross receipts, and use tax collections. The fund is intended to support the construction of new fertilizer or chemical processing plants meeting certain criteria. Overall, these documents provide a comprehensive overview of the legal framework and requirements for sales tax in North Dakota, including specific exemptions and provisions for large facility development.
Whom does it apply to?
Any person or entity engaged in sales transactions subject to sales tax in North Dakota
What does it govern?
Sales tax
What are exemptions?
Various exemptions are provided for specific types of sales, such as sales of food and food ingredients for human consumption, machinery and equipment used in manufacturing, recycling, and primary sector businesses, materials used in the construction or expansion of certain facilities, and sales to certain entities like nonprofit organizations and out-of-state individuals
What are the Penalties?
Specific penalties for non-compliance or violation of the sales tax provisions are not mentioned
Jurisdiction
North Dakota