# N.D. Cent. Code § 57-39.2-02: 57-39.2-02. Sales tax imposed

> North Dakota · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-02

## Section

- **Citation:** N.D. Cent. Code § 57-39.2-02
- **Heading:** 57-39.2-02. Sales tax imposed
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-39.2 / Section 57-39.2-02

## Text

57-39.2-02. Sales tax imposed

Repealed by I.M. approved November 2, 1976, S.L. 1977, ch. 593, § 6.

## Nearby sections

- [N.D. Cent. Code § 57-39.2-01 57-39.2-01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-01.md)
- [N.D. Cent. Code § 57-39.2-02 57-39.2-02. Sales tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-02.md)
- [N.D. Cent. Code § 57-39.2-02.1 57-39.2-02.1. Sales tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-02.1.md)
- [N.D. Cent. Code § 57-39.2-02.2 57-39.2-02.2. Certain sellers located outside this state required to collect and remit sales taxes - Criteria](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-02.2.md)
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- [N.D. Cent. Code § 57-39.2-03 57-39.2-03. Separate and additional tax on retail sales](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.md)
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- [N.D. Cent. Code § 57-39.2-03.2 57-39.2-03.2. Sales tax on alcoholic beverages and tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.2.md)
- [N.D. Cent. Code § 57-39.2-03.3 57-39.2-03.3. Sales tax on sales through vending machines](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.3.md)
- [N.D. Cent. Code § 57-39.2-03.4 57-39.2-03.4. Sales tax on carpet and drapes](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.4.md)
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- [N.D. Cent. Code § 57-39.2-03.6 57-39.2-03.6. Sales tax rate on natural gas sales](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.6.md)
- [N.D. Cent. Code § 57-39.2-03.7 57-39.2-03.7. Surcharge on rental motor vehicles](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.7.md)
- [N.D. Cent. Code § 57-39.2-03.8 57-39.2-03.8. Separate and additional sales tax on lodging](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-03.8.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-39.2_S57-39.2-02. Check the current official text before relying on it. Not legal advice.