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ND SB2096
Bill
Status
Passed
4/1/2015
Primary Sponsor
Dwight Cook
Click for details
AI Summary
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Eliminates sales tax on internet access services by excluding "internet access service" from the definition of taxable communication services in North Dakota Century Code sections 57-39.2-01 and 57-39.2-02.1.
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Modifies definitions of "retail sale," "retailer," and "sale" to explicitly exclude internet access services from the 5% sales tax imposed on communication services.
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Makes the tax exemption effective for taxable events occurring after June 30, 2017.
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Passed the Senate 45-2 and the House 62-24 during the 2015 legislative session.
Legislative Description
Elimination of sales taxes on sale of internet access services; and to provide an effective date.
Last Action
Signed by Governor 04/01
4/1/2015
Committee Referrals
Finance and Taxation2/25/2015
Appropriations1/21/2015
Finance and Taxation1/6/2015
Full Bill Text
No bill text available