North Dakota – Guide for Grocery Stores, Convenience Stores, and Delicatessens Updated

2/25/2013

SALT Report 2185 РA North Dakota sales tax guide for grocery stores, convenience stores, and delicatessens has been updated to include information regarding vending machines. The guide states that the gross receipts from vending machines are subject to sales tax.  Therefore, sales of all food and food ingredients sold through a vending machine are taxable.  For example, a piece of fruit or a bottle of water, although generally nontaxable, is subject to sales tax when sold through a vending machine.

The guide also provides a list taxable and nontaxable products as well as guidance regarding the application of sales tax to the following:

  • Food and food ingredients,
  • Candy,
  • Dietary supplements,
  • Soft drinks,
  • Prepared food,
  • Discount coupons,
  • Sales to churches and other religious organizations,
  • Sales to public and private schools, and
  • Freight, delivery, and other transportation charges

For Further Information

North Dakota Office of State Tax Commissioner – Guideline, Grocery Stores, Convenience Stores, and Delicatessens