43-07-04. Such certificate must be in the form prescribed by the commissioner and
72 words·~1 min read·
/nd/title-57/chapter-57-40-2-use-tax/43-07-04·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
must be furnished by the contractor to the retailer each calendar year prior to the
making of any purchases during such calendar year from the retailer without liability for
paying the tax to the retailer.
2. The tax, when not paid in conformity with subsection 1, must be paid to the
commissioner directly by any person storing, using, or consuming such property within
this state, pursuant to the provisions of section 57-40.2-07.