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ND SB2200

Bill

Official Source

Status

Engrossed

2/8/2021

Primary Sponsor

Mark Weber

Click for details

Origin

Senate

67th Legislative Assembly

AI Summary

  • Tax commissioner shall add a space on individual income tax returns for taxpayers to report use taxes on out-of-state retail purchases made during the taxable year
  • Tax commissioner shall include instructions with individual income tax returns explaining how to report, compute, and remit use tax liability under chapter 57-40.2
  • Tax commissioner shall maintain separate records of use tax collections under this section and allocate them according to chapter 57-39.2
  • Chapter 57-39.2 provisions govern the administration of this new subsection
  • Effective for taxable years beginning after December 31, 2020

Legislative Description

Use tax reporting and remittance on income tax returns; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 4 nays 85

3/12/2021

Committee Referrals

Finance and Taxation1/14/2021

Full Bill Text

No bill text available