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 81-04.1-04-09 - Amusement - Tickets and admissions to places of amusement - Charges for participation in amusement

N.D. Admin. Code 81-04.1-04-09

Download
PDF
Current through Supplement No. 395, January, 2025
Section 81-04.1-04-09 - Amusement - Tickets and admissions to places of amusement - Charges for participation in amusement

Tax is imposed upon the gross receipts from the sale of tickets or admission for participation in amusement, entertainment, or athletic events. Admission includes regular dues or fees which entitle one to usual club or similar organization privileges. Complementary tickets are taxable on the same amount as the regular admission charge.

N.D. Admin Code 81-04.1-04-09

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-04, 57-39.2-20