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ND HB1498
Bill
Status
Engrossed
2/1/2023
Primary Sponsor
Jason Dockter
Click for details
AI Summary
- Amends North Dakota Century Code sections 57-39.2-04(60) and 57-40.2-04(27) to establish sales and use tax exemptions for sales to senior citizen organizations
- Qualifying senior citizen organizations must be recognized by the Internal Revenue Service as tax-exempt under 26 U.S.C. 501(c)(3) and registered with the North Dakota Secretary of State as charitable organizations
- Exemption applies only if the organization provides informational, health, welfare, counseling, and referral services for senior citizens AND meets one of three conditions: provides services through the aging services division of the Department of Health and Human Services, receives grant funds through the Department of Transportation's enhanced mobility program, or provides services through a contract with the Department of Health and Human Services for all-inclusive care for the elderly
- Effective for taxable events occurring after June 30, 2023
Legislative Description
A sales and use tax exemption for certain sales made to senior citizen organizations; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 0 nays 47
3/13/2023
Committee Referrals
Finance and Taxation2/10/2023
Finance and Taxation1/18/2023
Full Bill Text
No bill text available