ND HB1195

Increases the vendor threshold for special event reporting from ten to twenty-five or more vendors, requiring promoters or organizers to notify the tax commissioner within twenty days of the event.

Defines "promoter," "organizer," "special event," and "special event vendor" to clarify which events and participants fall under the reporting requirements, including auto shows, boat shows, gun shows, craft shows, flea markets, and carnivals.

Exempts events organized exclusively for nonprofit organizations where all net proceeds from retail sales inure to the nonprofit's benefit from the reporting requirements.

Sets a penalty of two hundred fifty dollars per event for promoters or organizers who fail or refuse to comply, with authority for the tax commissioner to waive the penalty for good cause.

Allows promoters to avoid re-listing the same special event vendors in subsequent events held within six months of the first event if those vendors were previously reported to the tax commissioner.