Loading chat...
ND HB1439
Bill
Status
1/17/2011
Primary Sponsor
Mark Dosch
Click for details
AI Summary
-
Eliminates the sales and use tax exemption for purchases made by states, including North Dakota itself, under North Dakota Century Code section 57-39.2-04(6).
-
Retains tax exemptions for purchases by the United States federal government and Indian tribes that perform essential government functions.
-
Modifies exemption language to refer to "political subdivision of any state" instead of previous references to "subdivisions, departments, agencies, or institutions."
-
Requires governmental units claiming exemption to obtain and present a certificate of exemption issued by the tax commissioner to each retailer.
-
Effective for all taxable events occurring after June 30, 2011.
Legislative Description
Elimination of the sales and use tax exemption for purchases by states, including the state of North Dakota; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 16 nays 76
2/1/2011