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ND SB2089
Bill
Status
4/9/2019
Primary Sponsor
Finance and Taxation Committee
Click for details
AI Summary
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Shifts filing deadlines for railroad and utility company reports from April 15 to May 1 and moves the state board of equalization annual meeting from August to July.
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Changes the threshold for monthly sales tax payments from $333,000 in prior year sales to when businesses exceed that amount, allowing return to quarterly payments if sales drop below threshold.
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Expands the definition of tax-exempt supplies for bladder dysfunction to include adult diapers, catheters, collection devices, and incontinence products, with specific definitions distinguishing adult diapers from children's diapers.
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Modifies seller registration requirements under the Multistate Tax Compact to allow sellers to register in one or more member states rather than all states, with certified service providers potentially requiring registration in all full-member states.
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Updates tax jurisdiction database requirements to assign proper tax rates based on nine-digit and five-digit zip codes, with provisions for address-based boundary databases and rebuttable presumptions regarding due diligence in rate determination.
Legislative Description
Reports from centrally assessed property companies, tentative assessments of centrally assessed property, the annual meeting of the state board of equalization, the definition of supplies used for bladder dysfunction, the filing of sales tax returns, seller registration, the database of local taxing jurisdictions, uniform tax returns, notices of temporary exemption periods, the library of definitions to be used in the tax administration practices of the sales and use tax agreement, and the filing of use tax returns; and to provide an effective date.
Last Action
Signed by Governor 04/08
4/9/2019