ND HB1319

Amends North Dakota Century Code section 57-39.2-04 to clarify sales tax exemptions for educational, religious, and charitable activities held in publicly owned facilities.

Exempts gross receipts from tickets or admissions to athletic, musical, dramatic, and scholastic events at institutions of higher education when primary performers or participants are students.

Caps the exemption at $10,000 per event for taxable sales in publicly owned facilities that are not otherwise exempt under the specified subdivisions.

Exempts nonprofit music or dramatic arts organizations from federal income taxation that present live public performances on a regular basis.

Effective for taxable events occurring after June 30, 2015.