North Dakota § 57-39.2-10.1 Responsibilities of special events promoters - Penalty

North Dakota Statutes

§ 57-39.2-10.1 — Responsibilities of special events promoters - Penalty

North Dakota § 57-39.2-10.1

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-10.1 (Responsibilities of special events promoters - Penalty) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-39.2-10.1 (2026).

Text

1.A promoter or organizer of a special event at which twenty-five or more special event vendors participate shall, within twenty days following a special event, provide to the tax commissioner a list identifying each participating special event vendor. The list must be in the form and manner prescribed by the tax commissioner and must contain the name and sales tax permit number of each special vendor. Records must be retained by the promoter or organizer to the same extent as all transactions involving sales or use tax as provided in section 57-39.2-10. For purposes of this section:

a."Promoter" or "organizer" means a person or entity that organizes or promotes a special event that results in the rental, occupation, or use of a structure, lot, tract of land, motor vehicle, sample or dis

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1. A promoter or organizer of a special event at which twenty-five or more special event
vendors participate shall, within twenty days following a special event, provide to the
tax commissioner a list identifying each participating special event vendor. The list
must be in the form and manner prescribed by the tax commissioner and must contain
the name and sales tax permit number of each special vendor. Records must be
retained by the promoter or organizer to the same extent as all transactions involving
sales or use tax as provided in section 57-39.2-10. For purposes of this section:
a. "Promoter" or "organizer" means a person or entity that organizes or promotes a
special event that results in the rental, occupation, or use of a structure, lot, tract
of land, motor vehicle, sample or display case, table, or any other similar items for
the provision of displays, promotional activities, or sale of tangible personal
property or services by special event vendors.
b. "Special event" means an entertainment, amusement, recreation, or marketing
event that occurs at a single location on a recurring or irregular basis and where
sales, displays, or promotional activities occur. Special events include auto
shows, boat shows, gun shows, sport shows, knife shows, home shows, craft
shows, flea markets, carnivals, circuses, bazaars, fairs, and art or other
merchandise displays or exhibits.
c. "Special event vendor" means a person or entity making sales, providing
displays, or otherwise engaging in promotional activities at a special event.
2. A special event does not include an event that is organized for the exclusive benefit of
a nonprofit organization if all of the net proceeds of the retail sales of all vendors at the
event inure to the benefit of a nonprofit organization.
3. A promoter or organizer of a special event who fails or refuses to comply with this
section may be subject to a penalty of two hundred fifty dollars per event, which
amount may be waived by the tax commissioner for good cause shown.
4. Except as otherwise provided in subsection 1, if a promoter or organizer includes a
special event vendor in a list previously submitted to the tax commissioner under
subsection 1, the promoter or organizer is not required to include the same special
event vendor in a list submitted to the tax commissioner for a subsequent special
event held within six months of the first event.