North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

SALT Report 2958 – The North Dakota State Tax Commissioner revised the state’s Streamlined Sales and Use Tax taxability matrix and certificate of compliance for the second time.  The updates reflect the following corrections.

Taxability Matrix

The section regarding medical oxygen for human use without a prescription has been revised to reflect corrected statutory references.

The section regarding drugs for human use to other medical facilities was revised because most North Dakota licensed medical facilities are exempt from sale tax on all purchases, not just drugs.  However, in the previous version, this section was marked as taxable. This section is now marked as both taxable and exempt and identifies which facilities are taxable and which facilities are exempt from sales tax.

The section regarding durable medical equipment for home use with a prescription paid for by Medicaid was revised to include a reference to NDCC §57-39.2-04(6), which identifies the sales tax exemption for purchases made by the federal government.  The Commissioner stated that this category of DME is exempt for two reasons: the tax law specifically exempts DME purchased for home use, and the tax law specifically exempts purchases by the federal government.

Certificate of Compliance

The section regarding the state and local tax base for fuels used to power motor vehicles, aircraft, locomotives, or watercraft was added to the revised certificate as it was accidentally removed from the previous version.

For Further Information

North Dakota Office of State Tax Commissioner – Taxability Matrix

North Dakota Office of State Tax Commissioner – Certificate of Compliance