N.D. Cent. Code § 57-38.1-16: Local tangible personal property sales

Sales of tangible personal property are in this state if:

1.The property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or

2.The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:

a.The purchaser is the United States government; or

b.The taxpayer is not taxable in the state of the purchaser.