NDAC 81-04.1-04-08

Amusement - Skating rinks

Last amended: 1984Year: 2026Length: 25 wordsOfficial source

Cite as N.D. Admin. Code § 81-04.1-04-08

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.
NDAC 81-04.1-04-08: Amusement - Skating rinks | Justis AI