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ND HB1190
Bill
Status
1/12/2015
Primary Sponsor
Larry Bellew
Click for details
AI Summary
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Exempts gross receipts from sales of tickets or admissions to state, county, district, and local fairs from sales tax.
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Exempts gross receipts from educational, religious, or charitable activities from sales tax when entire net receipts are expended for those purposes.
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Limits the exemption for activities in publicly owned facilities to gross receipts not exceeding ten thousand dollars per event.
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Denies the exemption if the seller competes with retailers by maintaining inventory, conducting regular retail sales, or soliciting sales through a website.
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Exempts gross receipts of nonprofit music or dramatic arts organizations exempt from federal income taxation that present live public performances regularly.
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Effective for taxable events occurring after June 30, 2015.
Legislative Description
A sales tax exemption for gross receipts from educational, religious, or charitable activities; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 42 nays 47
2/13/2015