|
Day Co. SD | From the ND website.
Q: What is subject to sales tax in North Dakota?
A: Generally, tangible personal property sold or bartered for a consideration is subject to tax. In addition, receipts from retail sales of communication services, magazines, other periodicals sold over the counter, cigarettes and tobacco products, admission tickets for recreational activities, rental of hotel and motel accommodations and LEASING of tangible personal property are subject to tax.
I found a exemption for the sale of used ag machinery. I found no exemption for the leasing of used ag machinery. | |
|
Machinery Link & sales tax
