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ND SB2298

Bill

Status

Introduced

1/25/2021

Primary Sponsor

Richard Marcellais

Click for details

Origin

Senate

67th Legislative Assembly

AI Summary

  • Creates a new section in North Dakota Century Code chapter 57-39.2 establishing sales tax exemption cards for enrolled tribal members
  • Defines "enrolled tribal member" as an individual who is an enrolled member of a tribe physically residing within the exterior boundaries of the tribe's reservation in North Dakota
  • Requires the commissioner to establish a method for distributing sales tax exemption cards to enrolled tribal members and permits requesting tribal governments to provide enrollment records for implementation
  • Allows enrolled tribal members to present a sales tax exemption card to sellers to claim exemption from sales or use tax, with the card required to be presented each time an exemption is claimed

Legislative Description

Providing sales tax exemption cards to enrolled tribal members.

Last Action

Second reading, failed to pass, yeas 2 nays 45

2/10/2021

Committee Referrals

Finance and Taxation1/25/2021

Full Bill Text

No bill text available