Loading chat...
ND HB1158
Bill
Status
Engrossed
2/14/2019
Primary Sponsor
Ben Koppelman
Click for details
AI Summary
- Creates exemption from sales tax under section 57-39.2-12 for purchases under $5,000 when the retailer failed to collect the tax
- Creates exemption from use tax under section 57-40.2-06 for single transactions under $5,000 if either the retailer failed to collect tax at retail purchase or the property subsequently entered the state after being purchased elsewhere
- Effective for all taxable events occurring after June 30, 2019
Legislative Description
An exception to the payment of sales and use taxes; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 2 nays 44
3/21/2019
Committee Referrals
Finance and Taxation1/3/2019
Full Bill Text
No bill text available