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ND HB1424
Bill
Status
4/27/2011
Primary Sponsor
Phillip Mueller
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AI Summary
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Increases the monthly retailer compensation cap for administrative expenses from $85.75 to $93.75 per return for collecting and remitting sales, use, and gross receipts taxes.
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Expands the sales and use tax exemption to include adjuvants, agrichemical tank cleaners, foam markers, commercial fertilizers, fungicides, seed treatments, inoculants, fumigants, herbicides, and insecticides used for agricultural or commercial vegetable production purposes.
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Extends the same retailer compensation provisions to all sales and use tax types (chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2) rather than limiting them to specific tax categories.
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Maintains existing compensation options for certified service providers and remote sellers using certified automated systems, with restrictions preventing duplicate compensation in the same period.
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Effective for taxable events occurring after December 31, 2011, and declared as an emergency measure.
Legislative Description
Compensation allowable to retailers for expenses associated with the collection, reporting, and remittance of state sales, use, and gross receipts taxes and the sales and use tax exemption for chemicals used for agricultural purposes; to provide an effective date; and to declare an emergency.
Last Action
Filed with Secretary Of State 04/27
4/28/2011