NDAC 81-04.1-04-04

Amusement - Admission receipts - Public school districts

Last amended: 1984Year: 2026Length: 50 wordsOfficial source

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.
NDAC 81-04.1-04-04: Amusement - Admission receipts - Public school districts | Justis AI