AGO 81-022.

• Case Date: March 06, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-022. OPINION 81-22Date Issued: March 6, 1981 (AGO 81-22) Requested by: Representative Richard W. Kloubec- QUESTION PRESENTED - Whether an out-of-state corporation which offers to sell or sells fireworks through the mails, at retail, to persons within North Dakota is subject to the requirements of chapter 23-15 of the North Dakota Century Code.- ATTORNEY GENERAL'S OPINION - It is my opinion that an out-of-state corporation which offers to sell or sells fireworks through the mails, at retail, to persons within North Dakota is subject to the requirements of chapter 23-1 5, N.D.C.C.

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ANALYSIS - Section 23-1 5-05, N.D.C.C., states, in part, that "except as otherwise provided in this chapter, no person shall offer for sale, expose for sale, sell at retail, bring into this state, or cause to be brought into this state or use or explode any fireworks." Section 23-15-01, N.D.C.C., regulates the retail sales of fireworks within the state and requires a retail license. This section provides, in part, that:

Any person, firm, or corporation having operated a retail business wherein merchandise was assessed by the local taxing authority, on April first immediately preceding thereto, and having a retail license as provided in section 23-15-04 may offer for sale and sell at retail, to persons of twelve years of age or more, only during the period beginning June 27 and ending July 5, both dates inclusive. . . .

Section 23-15-04, N.D.C.C., sets out the licensing procedure.

. . . Application for a license as a retailer shall be made to the county sheriff on forms prescribed by the state fire marshal. . . . Such distributors' and retailers' licenses shall be in addition to any other license required by law or municipal ordinance. Provided, however, that the licensing provisions of this section shall not apply to a retailer who is required to become licensed by any municipality and any license fee levied by such municipality

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