NDAC 81-04.1-04-04
Amusement - Admission receipts - Public school districts
Cite as N.D. Admin. Code ยง 81-04.1-04-04
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.