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ND HB1404
Bill
Status
1/17/2011
Primary Sponsor
Shirley Meyer
Click for details
AI Summary
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Reduces sales tax rate on modular homes used for residential or business purposes from 5% to 3%, matching the rate for mobile homes.
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Defines "modular home" as a factory-fabricated building unit to be incorporated into a modular structure for residential or commercial purposes.
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Applies the 3% tax rate to both retail sales of modular homes and use tax on modular homes brought into North Dakota.
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Modifies sections 57-39.2-02.1, 57-39.2-08.2, and 57-40.2-02.1 of the North Dakota Century Code to implement the tax rate change.
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Effective for taxable events occurring after June 30, 2011.
Legislative Description
The rate of sales and use tax for modular homes; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 24 nays 68
2/2/2011