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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-09

Amusement - Tickets and admissions to places of amusement - Charges for participation in amusement

Official textlegis.nd.govlast amended

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.

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, 57-39.2-03.2, 57-39.2-04, 57-39.2-20 81-04.1-04-09.1. [Reserved]

Source: view the official PDF

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