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ND SB2216
Bill
Status
1/17/2011
Primary Sponsor
Joyce Kingsbury
Click for details
AI Summary
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Retailers operating smoke-free bars receive tax reimbursements equal to 2.1 percentage points of alcoholic beverage gross receipts taxes under section 57-39.6-02
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Retailers must certify to the tax commissioner that they meet smoke-free bar requirements and provide the date their bar became smoke-free
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Tax commissioner issues annual refunds on or before January 31st of each year for eligible retailers maintaining smoke-free status
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Reimbursement applies to taxes paid during each calendar year from certification date forward, unless retailer loses smoke-free bar status
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Act is effective for taxable events occurring after June 30, 2011
Legislative Description
A reimbursement of alcoholic beverage gross receipts taxes for operation of a smoke-free bar; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 2 nays 42
1/28/2011