ND HB1130

Creates a motor vehicle excise tax exemption for vehicles donated to qualified nonprofit organizations that are 501(c)(3) tax-exempt, organized in North Dakota, and in good standing with the secretary of state.

Exempts vehicles only if the nonprofit's primary purpose is receiving and donating motor vehicles to individuals with demonstrated need to become self-sufficient workforce members.

Exemption is rescinded if the nonprofit fails to transfer title and donate the vehicle within 90 days of taking possession, requiring the organization to pay tax based on the national automobile dealers association official used car guide value.

Exemption is rescinded if the nonprofit sells a donated vehicle for more than $500, requiring payment of tax based on the vehicle's retail value at the time of possession.

Commissioner issues a certificate of exemption to qualified nonprofits, which must be presented to the registrar when claiming the exemption; effective for taxable events after June 30, 2015.