{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-16","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-16","heading":"Local tangible personal property sales","body":"Sales of tangible personal property are in this state if:\n1.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\n2.The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:\na.The purchaser is the United States government; or\nb.The taxpayer is not taxable in the state of the purchaser.","path":["Title 57 Taxation","Chapter 57-38.1 Uniform Division Of Income Tax Act"],"source_url":"https://ndlegis.gov/cencode/t57c38-1.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"a4c63c7c2010afa6debd48ee8033b08ded5b51d34d2eff3a5922649c7dfac016","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-15","next":"us-nd/n.d.-cent.-code-57-38.1-17"},"notice":"GroundRules: Original legal text. Not legal advice."}