ND SB2238

Expands retailer compensation provisions to apply to all sales, use, and gross receipts taxes under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2, replacing previous limitations specific to individual tax types.

Establishes a tiered compensation structure with three rates based on monthly tax amounts: rate one (up to $6,250 of tax), rate two ($6,250-$62,500 of tax), and rate three ($62,500-$750,000 of tax, or $1,000,000 if state and local taxes exceed $1 billion annually).

Sets target compensation at three-fourths of one percent of total state and local taxes collected annually, with the tax commissioner calculating rates to be effective July 1st each year using a specified formula.

Maintains aggregate deduction cap of $85 per month and prevents retailers from receiving compensation under multiple subsections for the same period.

Applies to home rule counties and cities, making any charter or ordinance provisions that conflict with retailer compensation requirements invalid to the extent of non-conformity.

Effective for taxable events occurring after December 31, 2012.