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ND HB1456
Bill
Status
1/18/2023
Primary Sponsor
Emily O'Brien
Click for details
AI Summary
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Amends the definition of "gross receipts" under North Dakota sales tax law to specify that it includes the total amount of consideration (cash, credit, property, and services) for which personal property or services are sold, leased, or rented.
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Explicitly lists six categories of costs and charges that cannot be deducted from gross receipts: seller's cost of property, materials and labor costs, service charges (except delivery and installation), delivery charges, installation charges, and trade-in credits.
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Clarifies that charges by the seller for services necessary to complete a sale are included in gross receipts, with only delivery and installation charges excepted from this rule.
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Effective for all taxable events occurring after June 30, 2023.
Legislative Description
The definition of gross receipts for purposes of sales tax calculation.
Last Action
Second reading, failed to pass, yeas 31 nays 61
1/31/2023