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FAQ Articles

Are sales made by nonprofit organizations taxable?

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; 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 $10,000 per event.
  5. The receipts in excess of $10,000 are taxable for sales tax purposes.

For more details regarding sales made by nonprofit organizations, please consult our Special Events guideline.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Are sales made by nonprofit organizations taxable?

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; 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 $10,000 per event.
  5. The receipts in excess of $10,000 are taxable for sales tax purposes.

For more details regarding sales made by nonprofit organizations, please consult our Special Events guideline.

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