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ND HB1334

Bill

Official Source

Status

Passed

4/21/2011

Primary Sponsor

Wesley Belter

Click for details

Origin

House of Representatives

62nd Legislative Assembly

AI Summary

  • Exempts gross receipts from memberships, admissions, and entrance fees charged by nonprofit social and recreation clubs organized under Internal Revenue Code section 501(c)(7)

  • Exemption applies only to clubs operated solely by nonsalaried officers and staff

  • Adds new subsection to North Dakota Century Code section 57-39.2-04

  • Effective for taxable events occurring after June 30, 2011

  • House passed 88-4 with 2 absent; Senate passed 46-0 with 1 absent

Legislative Description

A sales tax exemption for memberships, admissions, and entrance fees of nonprofit 501(c)(7) social and recreation clubs; and to provide an effective date.

Last Action

Filed with Secretary Of State 04/20

4/22/2011

Committee Referrals

Finance and Taxation1/17/2011

Full Bill Text

No bill text available