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ND HB1403

Bill

Official Source

Status

Introduced

1/18/2021

Primary Sponsor

Alisa Mitskog

Click for details

Origin

House of Representatives

67th Legislative Assembly

AI Summary

  • Increases the excise tax on cigarettes in North Dakota from seventeen mills to seventy-two mills per cigarette
  • Tax is collected by the state tax commissioner using stamps and accounting procedures consistent with existing cigarette tax collection methods
  • Prohibits individuals and entities from transporting or shipping cigarettes into North Dakota without first paying the tax to the state tax commissioner, except for delivery to wholesalers
  • All revenue collected from the increased cigarette tax is credited to the state general fund
  • Effective for taxable events occurring after June 30, 2021

Legislative Description

An increase in the tax on cigarettes; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 25 nays 66

2/11/2021

Committee Referrals

Finance and Taxation1/18/2021

Full Bill Text

No bill text available