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ND HB1450

Bill

Status

Introduced

1/14/2019

Primary Sponsor

Pamela Anderson

Click for details

Origin

House of Representatives

66th Legislative Assembly

AI Summary

  • Increases the tobacco products tax on cigarettes in North Dakota from seventeen mills to thirty-seven mills per cigarette

  • Tax is collected by the state tax commissioner using appropriate stamps and accounting procedures similar to existing cigarette tax collection methods

  • Prohibits transporting or shipping cigarettes into North Dakota without first paying the tax to the state tax commissioner, except for delivery to wholesalers in the state

  • All revenue collected from the increased tax is credited to the state general fund

  • Effective for taxable events occurring after June 30, 2019

Legislative Description

An increase in the tobacco products tax rate for cigarettes; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 25 nays 66

1/25/2019

Committee Referrals

Finance and Taxation1/14/2019

Full Bill Text

No bill text available