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ND SB2277
Bill
Status
1/21/2013
Primary Sponsor
George Sinner
Click for details
AI Summary
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Exempts gross receipts from sales of clothing from North Dakota sales and use taxes under chapter 57-39.2.
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Defines "clothing" broadly to include items such as aprons, athletic supporters, diapers, footwear, formal wear, hosiery, uniforms, and wedding apparel.
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Excludes from the exemption fur clothing, clothing accessories (jewelry, handbags, sunglasses, watches), protective equipment, sport/recreational equipment, and sewing materials.
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Creates the home rule charter sales tax reimbursement fund and requires the state treasurer to deposit $4,850,000 annually to reimburse cities and counties for lost tax revenue, with distributions made by August 31 based on each jurisdiction's proportional share of statewide home rule tax collections.
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Effective for taxable events occurring after June 30, 2013.
Legislative Description
A sales and use tax exemption for clothing; to provide a continuing appropriation; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 14 nays 33
2/27/2013