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ND SB2199
Bill
Status
3/30/2017
Primary Sponsor
Dwight Cook
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AI Summary
SB2199 Summary
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Creates Chapter 37-17.5 of North Dakota Century Code to exempt out-of-state businesses performing disaster or emergency remediation work on critical infrastructure from state and local taxes, fees, licensing, and registration requirements during the declared disaster response period.
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Defines "disaster response period" as beginning ten days before and ending sixty calendar days after a gubernatorial disaster declaration or presidential federal major disaster declaration, including any executive order extensions.
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Exempts out-of-state businesses and employees from income taxes, unemployment insurance, workers' compensation taxes, and sales/use taxes on equipment during the disaster response period, though they remain subject to fuel taxes, hotel taxes, car rental taxes, and sales taxes on materials consumed in-state.
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Requires out-of-state businesses to provide notification to state agencies including business name, federal tax identification number, state of domicile, date of entry, and proof of workers' compensation insurance coverage.
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Requires out-of-state businesses and employees to comply with all tax and registration requirements if they remain in North Dakota after the disaster response period ends.
Legislative Description
Facilitating entry of an out-of-state business to perform disaster or emergency remediation work in this state on critical natural gas, electrical, and telecommunication transmission infrastructure and to provide a limited exemption for that purpose from state and local taxes and fees, licensing, and other requirements during the time in this state employed in disaster or emergency remediation work.
Last Action
Signed by Governor 03/29
3/30/2017