Partnertax.ai
Start free trial →

North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-08

Amusement - Skating rinks

Official textlegis.nd.govlast amended

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.

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

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 81-04.1-03-03 · Food and food products for human consumption
  2. 81-04.1-03-04 · Sales in interstate commerce
  3. 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
  4. 81-04.1-03-06 · Meal tickets and gift certificates
  5. 81-04.1-03-07 · Sales to owners or operators of a building
  6. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  7. 81-04.1-03-09 · Sales of microfiche
  8. 81-04.1-03-10 · Mailing lists
  9. 81-04.1-03-11 · Computers - Hardware and software
  10. 81-04.1-03-12 · Sales by political parties and political committees
  11. 81-04.1-03-13 · Sales to a person from Montana
  12. 81-04.1-03-14 · Sales to residents of Canada
  13. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  14. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  15. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  16. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  17. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  18. 81-04.1-04-06 · Amusement - Games of chance
  19. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  20. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  21. 81-04.1-04-08 · Amusement - Skating rinks
  22. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  23. 81-04.1-04-10 · Vending machines
  24. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  25. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  26. 81-04.1-04-12 · Auctions - Foreclosure sales
  27. 81-04.1-04-13 · Automobiles - Sales
  28. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  29. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  30. 81-04.1-04-16 · Banks - Federal and state credit unions
  31. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  32. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  33. 81-04.1-04-19 · Blacksmith and machine shops
  34. 81-04.1-04-20 · Contractors
  35. 81-04.1-04-20.1 · Highway contractor's tax
  36. 81-04.1-04-21 · Florists and nurserymen
  37. 81-04.1-04-22 · Funeral homes - Memorial stones
  38. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  39. 81-04.1-04-24 · Health - Hospitals and infirmaries
  40. 81-04.1-04-25 · Health - Physicians
Full table of contents →