# N.D. Cent. Code § 57-40.2-03.2: 57-40.2-03.2. Use tax on tobacco products

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.2

## Section

- **Citation:** N.D. Cent. Code § 57-40.2-03.2
- **Heading:** 57-40.2-03.2. Use tax on tobacco products
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-03.2

## Text

57-40.2-03.2. Use tax on tobacco products

Notwithstanding any other provision of law, the use taxes imposed by this chapter apply to

the storage, use, or consumption in this state of cigarettes, cigars, and other tobacco products,

provided that gross receipts from the sale thereof mean and include any other taxes imposed on

such merchandise or its use or on the retail or other sale thereof.

## Nearby sections

- [N.D. Cent. Code § 57-40.2-01 57-40.2-01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-01.md)
- [N.D. Cent. Code § 57-40.2-02 57-40.2-02. Tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.md)
- [N.D. Cent. Code § 57-40.2-02.1 57-40.2-02.1. Use tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.1.md)
- [N.D. Cent. Code § 57-40.2-02.3 57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.3.md)
- [N.D. Cent. Code § 57-40.2-02.4 57-40.2-02.4. Marketplace facilitator tax collection requirement](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.4.md)
- [N.D. Cent. Code § 57-40.2-03 57-40.2-03. Separate and additional use tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.md)
- [N.D. Cent. Code § 57-40.2-03.1 57-40.2-03.1. Separate and additional use tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.1.md)
- [N.D. Cent. Code § 57-40.2-03.2 57-40.2-03.2. Use tax on tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.2.md)
- [N.D. Cent. Code § 57-40.2-03.3 57-40.2-03.3. Use tax on contractors (Effective through June 30, 2029)](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.3.md)
- [N.D. Cent. Code § 57-40.2-03.4 57-40.2-03.4. Reduced rate for manufacturing machinery and equipment](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.4.md)
- [N.D. Cent. Code § 57-40.2-04 57-40.2-04. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.md)
- [N.D. Cent. Code § 57-40.2-04.1 57-40.2-04.1. Use tax exemption for food and food ingredients](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.1.md)
- [N.D. Cent. Code § 57-40.2-04.2 57-40.2-04.2. Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.2.md)
- [N.D. Cent. Code § 57-40.2-05 57-40.2-05. Evidence of use](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-05.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.2. Check the current official text before relying on it. Not legal advice.