57-39.2-03.3. Sales tax on sales through vending machines

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ND Code › Title 57 › Chapter 57-39.2 › Section 57-39.2-03.3

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

57-39.2-03.3. Sales tax on sales through vending machines

Gross receipts from the sale of tangible personal property costing sixteen cents or more

sold through a coin-operated vending machine are subject to the sales tax imposed by chapter

57-39.2, and gross receipts from the sale of tangible personal property costing fifteen cents or

less sold through a coin-operated vending machine are specifically exempted from the

provisions of this chapter.

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