North Dakota Century Code Title 57. Taxation § 57-39.2-10.1. Responsibilities of special events promoters--Penalty

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:

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.