N.D. Admin. Code 81-04.1-04-06

Current through Supplement No. 395, January, 2025

Section 81-04.1-04-06 - Amusement - Games of chance

Receipts from games of chance operated by nonprofit organizations are exempt from sales tax. Instruments for gambling purchased by these organizations are subject to sales and use tax unless the organization is exempt from sales and use tax.

N.D. Admin Code 81-04.1-04-06

Effective June 1, 1984; amended effective March 1, 1990.

Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.3, 57-39.2-04, 57-39.2-20, 57-40.2-02.1