nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
Home  | Frequently Asked Questions | Contact Us Meet the Commissioner | Mission Statement

rss for North Dakota Office of State Tax Commissioner YouTube North Dakota Office of State Tax Commissioner facebook logo rss for North Dakota Office of State Tax Commissioner
» Admin. and Research
» Alcohol
» Coal
» Corporation Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
»Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
Electronic Filing«
Electronic Payment«
Local Tax Rate Locator«
Special Events«
Streamlined Sales & Use«
Verify Permit Number«
Canadian Refunds«
Calendar Info«
» S Corp and Partnership
» Telecommunications
» Tobacco

» Disaster Relief
» Tax Incentives
» Tax Professionals

Career Opportunities
Frequently Asked Questions
Miscellaneous Tax Forms and Publications

600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Special Events Organizers

Persons or organizations that arrange and host events are required to notify the Office of State Tax Commissioner of individuals or business who participate under the provisions of the recently passed House Bill 1074.

HB1074 :

  • Effective August 1, 2007, promoters of special events that have ten or more vendors participating at an event are required to provide the Tax Commissionerís Office with a list of all vendors that are making sales, providing displays, or otherwise engaging in promotional activities at the special event. The vendor list is to be provided within twenty days of the event. Special events are defined as an entertainment, amusement, recreation, or marketing event that occurs at a single location on a recurring or irregular basis. Examples of special events are: auto shows, boat shows, gun shows, sport shows, craft shows, flea markets, carnivals, bazaars, arts and craft shows, and trade shows. Special events do not include events that are organized for the exclusive benefit of a nonprofit organization and all of the net proceeds from the event sales go to the benefit of nonprofit organizations.

Special Event Vendor Listing

Special Events Frequently Asked Questions

Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

XHTML Validation Link CSS Validation Link Priority 2 Accessibility Link