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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-04

Amusement - Admission receipts - Public school districts

Official textlegis.nd.govlast amended

The receipts of public school districts from entertainment or events are exempt from sales tax if the net receipts after necessary operating expenses are deposited in the school district treasury. It is immaterial whether the receipts are expended directly from the school district treasury or through an incidental revolving fund.

Amendment history

History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-02-03 · Tangible personal property purchases - United States…
  2. 81-04.1-02-04 · Sales to federal corporations
  3. 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
  4. 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
  5. 81-04.1-03-02 · Sales by employers to employees
  6. 81-04.1-03-03 · Food and food products for human consumption
  7. 81-04.1-03-04 · Sales in interstate commerce
  8. 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
  9. 81-04.1-03-06 · Meal tickets and gift certificates
  10. 81-04.1-03-07 · Sales to owners or operators of a building
  11. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  12. 81-04.1-03-09 · Sales of microfiche
  13. 81-04.1-03-10 · Mailing lists
  14. 81-04.1-03-11 · Computers - Hardware and software
  15. 81-04.1-03-12 · Sales by political parties and political committees
  16. 81-04.1-03-13 · Sales to a person from Montana
  17. 81-04.1-03-14 · Sales to residents of Canada
  18. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  19. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  20. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  21. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  22. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  23. 81-04.1-04-06 · Amusement - Games of chance
  24. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  25. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  26. 81-04.1-04-08 · Amusement - Skating rinks
  27. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  28. 81-04.1-04-10 · Vending machines
  29. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  30. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  31. 81-04.1-04-12 · Auctions - Foreclosure sales
  32. 81-04.1-04-13 · Automobiles - Sales
  33. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  34. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  35. 81-04.1-04-16 · Banks - Federal and state credit unions
  36. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  37. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  38. 81-04.1-04-19 · Blacksmith and machine shops
  39. 81-04.1-04-20 · Contractors
  40. 81-04.1-04-20.1 · Highway contractor's tax
Full table of contents →