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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-07

Amusement - Materials purchased by religious, educational, and charitable organizations

Official textlegis.nd.govlast amended

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.

Amendment history

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

Source: view the official PDF

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