ND HB1351

Exempts gross receipts from sales to qualifying senior citizen organizations from North Dakota sales and use tax under sections 57-39.2-04 and 57-40.2-04 of the Century Code.

Requires qualifying organizations to be recognized by the IRS as exempt under 26 U.S.C. 501(c)(3) and by the North Dakota Secretary of State as charitable organizations.

Organizations must either provide services through the state's aging services division of the department of human services or receive grant funds through the federal transit administration's enhanced mobility of seniors and individuals with disabilities program (49 U.S.C. 5310).

Effective for taxable events occurring after June 30, 2021.

Passed with strong bipartisan support: House vote 92-2, Senate vote 45-2.