Sales tax on sales through vending machines

N.D. Cent. Code § 57-39.2-03.3
in effect
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57-39.2-03.3. Sales tax on sales through vending machines 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c39-2.pdf#nameddest=57-39p2-03p3Fetched: 10/16/2026

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