ND HB1243

Increases Canadian resident sales tax refund minimum transaction threshold from $25 to $100 and minimum refund amount from $15 to $60.

Creates new refund program for residents of adjoining states without retail sales tax, requiring minimum $100 transaction and $60 refund threshold with March 31 annual filing deadline.

Establishes farm machinery gross receipts tax exemption for retailers in adjoining states without such tax, allowing retailers to elect not to collect the tax if 75% or more of prior year receipts were from farm machinery sales.

Extends refund provisions to alcoholic beverages gross receipts tax and prepaid wireless 911 fees for qualifying residents of adjoining states without corresponding taxes.

Repeals existing subsection 12 of section 57-39.2-04 and becomes effective for purchases made after December 31, 2015.