Form 21994 - Special Event Sales Tax Return North Dakota Office Of State Tax Commissioner - 2005

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North Dakota Office of State Tax Commissioner
2005 Special Event Sales Tax Return
This form should not be used by anyone holding an active ND Sales and Use Tax Permit.
Please return this form with payment within 15 days of event activity.
Name of Event: (Please print) Complete a separate return for each event attended!
Location of Event:
Date of Event:
Name:
Vendor ID:
Address:
Phone:
City:
State:
Zip:
Nonprofit organizations - please see instructions on back of return before completing this form.
1. Total Sales
2. Nontaxable Sales by Qualifying Nonprofit Organization (See instructions on back)
3. Nontaxable Sales (Include sales for resale, sales to exempt entities and sales of
tax exempt goods)
4. Net Taxable Sales (Line 1 minus the total of lines 2 and 3)
5. State Tax Due (Line 4 times .05)
6. Local Option Taxes (See Local Option Sales Tax Section Below):
a. Enter Name of City
___________________________
b. Enter Name of County ___________________________
7. Total State and Local Option Tax Due (Total of lines 5, 6a and 6b)
Pay amount due on line 7 to the State Tax Commissioner
Local Option Sales Tax
Please complete the local option tax section above for each city and county in which you had taxable sales. Refer to the chart
on the back of this return for the tax rate for each city and county that imposes a local option sales tax.
Local option taxes are limited to $25 per sale except for Bottineau, Cavalier, Dickinson, Fairmount, Fargo, Grand Forks,
Gwinner, Hannaford, Hillsboro, Jamestown, Mayville, Medora, Minot, Oxbow, Portland, Valley City and Williston. For
these locations the maximum tax amounts are: Bottineau, Hannaford, Hillsboro, Jamestown, Mayville, Portland and Williston
$50 per sale; Cavalier, Dickinson, Fargo and Valley City $37.50 per sale; Grand Forks $43.75 per sale; Medora $25 per
single unit purchased; Minot $50 per customer per day; and Fairmount, Gwinner and Oxbow have no maximum tax amount.
Please Note - See instructions on back of form
Edinburg, Grafton, Hoople and Park River are located within Walsh County. For events held in Edinburg, Grafton and
Hoople you must collect 6¼ percent sales tax. For events held in Park River, you must collect 7¼ percent sales tax.
Finley and Hope are located within Steele County. For events held in Finley and Hope, you must collect 7 percent sales tax.
Please Mail To: Office of State Tax Commissioner
Please Do Not
Sales & Withholding Taxes
Write In This Space
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
F22A
000099205002005

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