N.D. Admin. Code 81-04.1-04-08

Current through Supplement No. 394, October, 2024

Section 81-04.1-04-08 - Amusement - Skating rinks

The admission charge and the charge for the rental or use of skates is subject to sales tax whether or not they are separately stated.

N.D. Admin Code 81-04.1-04-08

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1