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ND HB1404

Bill

Official Source

Status

Introduced

1/21/2013

Primary Sponsor

Jessica Haak

Click for details

Origin

House of Representatives

63rd Legislative Assembly

AI Summary

  • Adds a new sales tax exemption to North Dakota Century Code section 57-39.2-04 for used clothing sold by thrift stores owned and operated by nonprofit corporations
  • Exemption applies only to thrift stores operated by nonprofits exempt from federal taxation under Internal Revenue Code section 501(c)(3)
  • Exemption applies to gross receipts from used clothing sales only, not other merchandise
  • Effective for taxable events occurring after June 30, 2013

Legislative Description

Sales tax exemption for sales by a thrift store of a nonprofit corporation; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 44 nays 50

2/20/2013

Committee Referrals

Finance and Taxation1/21/2013

Full Bill Text

No bill text available