{"data":{"id":"us-nd/n.d.-cent.-code-57-39.2-03.3","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-39.2-03.3","heading":"Sales tax on sales through vending machines","body":"Gross receipts from the sale of tangible personal property costing sixteen cents or more sold through a coin-operated vending machine are subject to the sales tax imposed by chapter 57-39.2, and gross receipts from the sale of tangible personal property costing fifteen cents or less sold through a coin-operated vending machine are specifically exempted from the provisions of this chapter.","path":["Title 57 Taxation","Chapter 57-39.2 Sales Tax"],"source_url":"https://ndlegis.gov/cencode/t57c39-2.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"811c8b4fb84ffb3a37300749d496494328e7321448cdd2c229e8eeba8eec50ac","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-39.2-03.2","next":"us-nd/n.d.-cent.-code-57-39.2-03.4"},"notice":"GroundRules: Original legal text. Not legal advice."}