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ND SB2090
Bill
Status
3/15/2013
Primary Sponsor
Finance and Taxation Committee
Click for details
AI Summary
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Replaces terminology "mobile homes" with "manufactured homes" throughout North Dakota tax code and defines manufactured homes per section 41-09-02.
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Reduces sales tax rate on manufactured homes from 5 percent to 3 percent on gross receipts from retail sales, except for previously taxed resales.
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Reduces use tax rate on manufactured homes from 5 percent to 3 percent on purchase price and fair market value, with exemptions for homes removed from North Dakota for installation elsewhere.
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Allows 3 percent tax on dealer's cost when a manufactured home is sold with installation in North Dakota and no prior tax has been paid.
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Effective for taxable events occurring after June 30, 2013; passed by Senate 44-0 and House 89-2.
Legislative Description
Sales and use tax on manufactured homes; and to provide an effective date.
Last Action
Signed by Governor 03/14
3/15/2013