Each Applicant/Vendor is responsible for collecting North Dakota Sales Tax on all taxable sales made. Applicant/Vendors may find forms and information can be requested at 1-701-328-3470 or http://www.nd.gov/tax/salesanduse/forms/. Following the event, the applicant is responsible to submit all vendor names, as required, to the State of ND Tax Commissioner.
PLEASE NOTE: Promoters of special events that have ten or more vendors participating at an event are required to provide the Tax Commissioner’s 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. The Fargo Park District will NOT submit the required list to the Tax Commissioner’s Office.
