Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-04 - Specific Occupations
Section 81-04.1-04-07 - Amusement - Materials purchased by religious, educational, and charitable organizations

N.D. Admin. Code 81-04.1-04-07

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Current through Supplement No. 395, January, 2025
Section 81-04.1-04-07 - Amusement - Materials purchased by religious, educational, and charitable organizations

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

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-04