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ND HB1150
Bill
Status
1/8/2015
Primary Sponsor
Jason Dockter
Click for details
AI Summary
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Eliminates the sales tax exemption for residents of adjoining states without retail sales taxes, except for farm machinery and alcoholic beverages purchases that meet specific conditions.
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Creates a farm machinery gross receipts tax exemption allowing residents of tax-free adjoining states to purchase farm machinery and irrigation equipment tax-free if they furnish a signed certificate, are in North Dakota expressly to make a purchase, and the sale is at least $50.
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Modifies the alcoholic beverages gross receipts tax and prepaid wireless emergency 911 fee to reference only subsection 6 of section 57-39.2-04, eliminating the prior exemption for adjoining state residents.
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Repeals subsection 12 of section 57-39.2-04 that previously provided the general sales tax exemption for residents of adjoining states without retail sales taxes.
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Effective for taxable events occurring after June 30, 2015.
Legislative Description
Elimination of the sales tax exemption for purchases by residents of an adjoining state that does not impose a retail sales tax; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 13 nays 78
2/2/2015