25.1357.03000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Senator Cleary
A BILL for an Act to amend and reenact subsection 4 of section 57-39.2-04 of the North Dakota
Century Code, relating to exempt sales from educational, religious, or charitable activities
conducted by a nonprofit organization in a publicly or privately owned facility; and to provide an
effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 4 of section 57-39.2-04 of the North Dakota
Century Code is amended and reenacted as follows:
4.a.Gross receipts from sales of tickets, or admissions to state, county, district, and
local fairs.
b.Gross receipts from educational, religious, or charitable activities when the entire
amount of net receipts is expended for educational, religious, or charitable
purposes. The exemption in this subdivision does not apply to:
(1)Gross receipts from taxable sales in excess of ten thousand dollars for an
event not otherwise exempt under subdivision c, d, or e if the activities are
held in a publicly owned facility for which is not an event otherwise exempt
under subdivision c, d, or efair market rent has not been paid; or
(2)Gross receipts from activities if the seller competes with retailers by
maintaining inventory, conducting retail sales on a regular basis from a
permanent or seasonal location, or soliciting sales from a website prepared
for or maintained by the seller.
c.Gross receipts derived by an institution of higher education located in this state
from tickets or admissions to athletic, musical, dramatic, or scholastic events
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ENGROSSED SENATE BILL NO. 2369
FIRST ENGROSSMENT
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22 Sixty-ninth
Legislative Assembly
held, sponsored, hosted, or controlled by the institution of higher education, in
which the primary performers or participants consist of students of an institution
of higher education.
d.Gross receipts derived by any public school district if such receipts are expended
in accordance with section 15.1-07-10 or 15.1-07-11.
e.Gross receipts of a nonprofit music or dramatic arts organization that is exempt
from federal income taxation and is organized and operated for the presentation
of live public performances of musical or theatrical works on a regular basis.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
June 30, 2025.
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