|Sales Tax Exemption|
|North Dakota generally exempts sales to hospitals from state sales and use taxes.
The gross receipts of sales made to hospitals for the use or benefit of patients are exempt from North Dakota sales and use tax. N.D. Cent. Code §57-39.2-04(24). The state also exempts from use tax medical equipment purchased as tangible personal property by a hospital when that property is subsequently installed by a contractor into the hospital facility. N.D. Cent. Code 57-40.2-03.3(3).