ND SB2330

Amends the definition of "farm machinery" in North Dakota Century Code section 57-39.5-01 to include machinery, equipment, and structural materials used directly and exclusively in dairy farm milking operations, including collection, handling, storage, heating, and cooling facilities.

Maintains exclusions from the definition of farm machinery for hand-operated implements, registered motor vehicles, and equipment with non-agricultural uses such as tires, repair parts, tools, grain bins, feed bunks, and fencing materials.

Effective for all taxable events occurring after June 30, 2017.

Passed the Senate with a vote of 46-0-1 and the House with a vote of 65-27-2.