Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-04 - Specific Occupations
Section 81-04.1-04-04 - Amusement - Admission receipts - Public school districts

N.D. Admin. Code 81-04.1-04-04

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Current through Supplement No. 394, October, 2024
Section 81-04.1-04-04 - Amusement - Admission receipts - Public school districts

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.

N.D. Admin Code 81-04.1-04-04

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