HB 1391 Summary

• Adopts and modifies the Streamlined Sales and Use Tax Agreement (SSUTA) as adopted November 12, 2002, with North Dakota's own provisions for articles III and V of the agreement

• Establishes uniform state-level tax administration requiring the tax commissioner to collect and distribute all sales and use taxes, including local taxes, with restrictions on local jurisdiction independent audits

• Requires local tax bases to be identical to state tax bases after December 31, 2005, with exceptions for fuel, electricity, natural gas, and motor vehicle sales

• Prohibits states from having replacement taxes on products defined in the SSUTA library of definitions that would circumvent the agreement's intent

• Repeals chapter 57-39.3 (fees in lieu of sales taxes) and becomes effective for taxable events occurring after June 30, 2011