N.D. Admin. Code 81-04.1-03-12
Political parties and political committees organized for political purposes are considered to be conducting educational activities. Political party or political committee sales of tickets, admissions, or tangible personal property are exempt from sales or use tax provided the entire net proceeds are used for political purposes and provided the sales do not occur in a publicly owned facility.
"Political party" means any association, committee, or organization which nominates a candidate for election to any office which may be filled by a vote of the electors of this state or any of its political subdivisions and whose name appears on the election ballot as the candidate of the association, committee, or organization.
"Political committee" means any committee, club, association, or other group of persons which receives contributions primarily for political purposes.
"Political purpose" means any activity undertaken in support of or in opposition to the election or nomination of a candidate for public office.
N.D. Admin Code 81-04.1-03-12
General Authority: NDCC 57-39.2-19, 57-40.2-13
Law Implemented: NDCC 16.1-08.1-01, 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-40.2-01, 57-40.2-02.1, 57-40.2-04