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If the aircraft is purchased for lease or rental, the tax may be imposed on the lease or rental cost of the aircraft. The motor vehicle excise tax is in addition to motor vehicle registration fees for license plates. This link is provided for convenience and informational purposes only. The link you have selected will direct you to an external website not operated by the North Dakota Office of State Tax Commissioner. The tax is paid by the purchaser and collected by the retailer. North Dakota allows credit for any excise tax paid on a motor vehicle in another state if that state allows a reciprocal credit.
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North Dakota imposes a sales tax on the gross receipts of retailers. The tax is paid by the purchaser and collected by the retailer. Local subdivisions may also impose a local tax which is administered by the Tax Commissioner. The purchase price of tangible personal property purchased outside of the state for storage, use or consumption within the state is subject to a use tax. In addition, tangible personal property not originally purchased for use in North Dakota north dakota sex for sale subject to a use tax based north dakota sex for sale its fair market value at the time it was brought into the state.
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