Form Sfn 21994 - Special Event Sales Tax Return North Dakota Office Of State Tax Commissioner - 2004 Page 2
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2Nonprofit Organizations - Please Note
Effective July 1, 2001, under certain conditions, gross receipts from sales made by nonprofit organizations may be exempt from
sales tax. The conditions for this exemption are:
1. If net proceeds from the sale are used for charitable, educational or religious purposes; and
2. If sales are not on a regular, on-going basis in direct competition with retailers (please see Exempt Organizations
Guideline); and
3. If the sales are made in a privately owned facility, or
4. If the event is held in a publicly owned facility and the gross receipts are less than $5,000 per event.
If the gross receipts from an event held in a publicly owned facility are greater than $5,000 per event, sales tax must be remitted to
the Office of the State Tax Commissioner on the entire amount of the sales made. For example, if your sales were $5,885 tax is
due on the full amount of $5,885 and not on $885. Gross receipts of $5,000 are per event and not per season or per year. If the
organization participates in a street fair and a craft show held in a city auditorium or civic center, our office will consider this as
participating in two events.
Nonprofit organizations that qualify for this exemption must report the sales even though no tax is due. The gross receipts must
be reported on line 1 and on line 2 of the Special Events Sales Tax Return.
Local Option Sales Tax Rates
City
Rate
City
Rate
City
Rate
City
Rate
City
Rate
1
Ashley
1%
Edinburg
1%
Hope
1%
Mohall
1%
Rugby
1%
Jamestown
2%
Beach
1%
Elgin
1%
Mott
1½%
Scranton
1%
Belfield
1%
Ellendale
1%
Kenmare
1%
Munich
1%
St. John
1%
Killdeer
1%
Napoleon
1%
Beulah
1%
Enderlin
1%
Stanley
1%
Kulm
1%
Berthold
1%
Neche
1%
Fargo
1%
Steele
1%
LaMoure
1%
Bismarck
1%
Finley
1%
New England
1%
Strasburg
1%
Langdon
1%
Tioga
1%
Bottineau
2%
Fort Ransom
1%
New Leipzig
1%
Tower City
1%
Bowman
1%
Larimore
1%
Garrison
1%
New Rockford
1%
1
Lidgerwood
1%
Towner
1%
Buffalo
1%
Grafton
1%
Northwood
1%
Linton
1%
Cando
1%
Grand Forks
1¾%
Oakes
1½%
Turtle Lake
1%
Carrington
1%
Lisbon
1%
Oxbow
1%
Valley City
1½%
Grenora
1%
1
Maddock
1½%
Carson
1%
Park River
1%
Halliday
1%
Velva
1%
Mandan
1%
Pembina
1%
Hankinson
1%
Casselton
1%
Wahpeton
1½%
Mayville
2%
Cavalier
1½%
Portland
2%
Walhalla
1%
Harvey
1%
McClusky
1%
Cooperstown
1%
Washburn
1%
Hatton
1%
Powers Lake
1%
McVille
1%
Crosby
1%
Reeder
1%
Watford City
1%
Hazelton
1%
Medora
2½%
Devils Lake
1½%
Hazen
1%
Regent
1%
West Fargo
1%
Michigan
1½%
Dickinson
1½%
Hettinger
1%
Richardton
1%
Williston
2%
Hillsboro
2%
Milnor
1½%
Rolette
1%
Drayton
1%
Wilton
1%
1
Minot
2%
Edgeley
1%
Hoople
1%
Rolla
1%
Wishek
1%
County
Rate
1
Walsh
¼%
To calculate local option tax, multiply net taxable sales by the rate of tax, i.e., ¼% by .0025, .½% by .005, 1% by .01, 1½% by .015, 1¾% by
.0175, 2% by .02 and 2½ by .025.
1
Walsh County: Edinburg, Grafton, Hoople and Park River are located within Walsh County. For events held in these cities you must
collect 6¼ percent sales tax. Five percent goes to the state, 1 percent goes to the city and ¼ percent goes to Walsh County. In the Local Option
Sales Tax section, please list the city on line a and Walsh County on line b.
Please check with the organizer of the event if the location where the sale is held has implemented a local option tax since these forms were
printed. If a location has implemented a tax, please write the name of that location in the Local Option Sales Tax section of the Special
Event Sales Tax Return. Please call our office at (701) 328-3470 if you have any questions regarding local option taxes.
Additional special event tax returns are available upon request from the Office of State Tax Commissioner, Sales and Special Taxes Division,
600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599. Forms also may be printed off our website at or
requested by calling (701) 328-3470.
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