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ND HB1046
Bill
Status
1/3/2017
Primary Sponsor
Legislative Management
Click for details
AI Summary
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Amends section 57-39.2-04.9 to exempt sales of tangible personal property used to construct or expand telecommunications service infrastructure owned by telecommunications companies from sales tax.
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Requires purchasers to obtain a certificate from the tax commissioner before purchase to receive the exemption at point of sale, or pay tax and apply for refund afterward.
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Amends section 57-40.2-03.3 to add telecommunications infrastructure to the list of property exempt from contractor use tax when installed by contractors for infrastructure development.
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Extends the exemption to contractors and subcontractors installing telecommunications infrastructure, consistent with exemptions for other infrastructure projects like agricultural processing facilities and oil/gas systems.
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Effective for taxable events occurring after June 30, 2017.
Legislative Description
A sales and use tax exemption for equipment used in telecommunications infrastructure development; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 4 nays 87
2/13/2017