North Dakota Taxes on Redeemed Property Sale

North Dakota Administrative Code
Title 81. Tax Commissioner
Article 81-04.1. Sales and Use Taxes
Chapter 81-04.1-04. Specific Occupations

81-04.1-04-34. Pawnbrokers

When a customer does not redeem property from a pawnbroker within the statutory period, title passes to the pawnbroker who must collect and remit the sales tax when the item is sold.