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ND HB1210
Bill
Status
4/25/2023
Primary Sponsor
David Richter
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AI Summary
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Amends sales and use tax exemption criteria for senior citizen organizations by adding a third qualification option: providing services through a contract with the Department of Health and Human Services as a program of all-inclusive care for the elderly.
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Requires the Department of Health and Human Services and Department of Transportation to notify the tax commissioner if a senior citizen organization no longer meets the required qualification criteria.
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Maintains existing exemption requirements that senior citizen organizations must be recognized by the IRS as 501(c)(3) exempt and by the Secretary of State as charitable organizations.
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Effective for taxable events occurring after June 30, 2023.
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Declared an emergency measure.
Legislative Description
Qualification and notification requirements for sales and use tax exemptions for certain sales made to a senior citizen organization; to provide an effective date; and to declare an emergency.
Last Action
Filed with Secretary Of State 04/24
4/26/2023