ND SB2232

Amends North Dakota Century Code section 57-39.2-01 to expand the definition of "sale" to explicitly include the sale of services, making services subject to sales and use tax.

Creates a new exemption under section 57-39.2-04 for business-to-business sales of taxable property or services purchased for business purposes and used for resale, production, or other bona fide business purposes.

Clarifies bundled transaction rules by defining when products sold together are subject to tax, including de minimis thresholds (10% for most bundles, 50% for food/medical items).

Excludes certain packaging materials, free products with required purchases, and transactions where one service is essential to another from bundled transaction treatment.

Effective for taxable events occurring after June 30, 2013.