N.D. Admin. Code 81-04.1-04-07
Current through Supplement No. 394, October, 2024
Purchases by nonprofit, religious, educational, or charitable organizations of materials needed to conduct entertainment or athletic events are subject to sales tax. Items such as programs which are given away, advertising posters, tickets, and similar items are taxable when purchased by these organizations. Programs which are sold may be purchased tax exempt by the organization if the organization presents a certificate of resale to the seller.
N.D. Admin Code 81-04.1-04-07
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-04