North Dakota: N.D. Cent. Code §§ 57-39.2-04, 57-40.2-04
N.D. Cent. Code, § 57-39.2-04. Exemptions.
There are specifically exempted from the provisions of this chapter [Sales Tax] and from computation of the amount of tax imposed by it the following:
1. Gross receipts from sales of tangible personal property which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of North Dakota.
N.D. Cent. Code, § 57-40.2-04. Exemptions.
This chapter [Use Tax] hereby is declared to be an independent and separate tax law but complementary to the retail sales tax laws of this state provided for by chapter 57-39.2 and does not apply to:
15. Any tangible personal property or service which would be exempt from the retail sales tax pursuant to an express exemption provided in chapter 57-39.2 if it were purchased in North Dakota.