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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-06

Amusement - Games of chance

Official textlegis.nd.govlast amended

Receipts from games of chance operated by nonprofit organizations are exempt from sales tax. Instruments for gambling purchased by these organizations are subject to sales and use tax unless the organization is exempt from sales and use tax.

Amendment history

History: Effective June 1, 1984; amended effective March 1, 1990; July 1, 2016. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.3, 57-39.2-04, 57-39.2-20, 57-40.2-02.1

Source: view the official PDF

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