ND SB2094

Amends North Dakota Century Code section 57-39.2-04.3 to define "equipment" for customers as a mold purchased by a customer and used directly by a manufacturer in the manufacturing process.

Clarifies that molds qualify for sales tax exemption when used in new manufacturing plants or in physical or economic expansion of existing manufacturing plants, consistent with existing machinery and equipment exemptions.

Requires customers, manufacturers, recyclers, or primary sector businesses to receive a certificate from the commissioner before purchase to qualify for the exemption; if not received beforehand, the tax must be paid and a refund request submitted.

Effective for taxable events occurring after June 30, 2015.

Passed Senate 47-0 and House 59-32 (with 3 absent).