ND HB1243

Eliminates the 3 percent excise tax on gross proceeds from the sale at retail of bingo cards to final users, while retaining the 3 percent excise tax on pull tabs.

Removes language referring to bingo cards from the excise tax provision in section 53-06.1-12 of the North Dakota Century Code.

Clarifies that bingo cards are not subject to retail sales tax by adding explicit language to section 57-39.2-02.1 stating "not including the furnishing of bingo cards" in the definition of taxable admissions and amusement activities.

Maintains all existing provisions related to gaming taxes on adjusted gross proceeds and the distribution of gaming and excise tax revenues to cities and counties.

Keeps the exemption from excise tax for organizations whose gross pull tab proceeds do not exceed $4,000 per calendar quarter.