57-40.2-02.1. Use tax imposed

57-40.2-02.1. Use tax imposed

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 Repealed by S.L. 2007, ch. 529, § 7.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.