nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

Does North Dakota allow an exemption to individuals on a minimum purchase of cigarettes or tobacco products?

North Dakota does not allow an exemption on a minimum purchase of cigarettes or tobacco products. Previously, North Dakota provided an exemption to an individual on the purchase of 1 carton (200 cigarettes) or less but this exemption is no longer in effect.  

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Does North Dakota allow an exemption to individuals on a minimum purchase of cigarettes or tobacco products?

North Dakota does not allow an exemption on a minimum purchase of cigarettes or tobacco products. Previously, North Dakota provided an exemption to an individual on the purchase of 1 carton (200 cigarettes) or less but this exemption is no longer in effect.  

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