ND SB2177

Creates an animal agriculture facility infrastructure fund in the state treasury, funded by up to $500,000 per year from state sales and use tax collections

Counties receive annual distributions based on the state portion of sales tax paid on tangible personal property used to construct, expand, upgrade, or replace animal agriculture facilities (buildings where animals are kept, handled, housed, or bred)

Eligible purchases must have a taxable value of at least $300,000 during the calendar year, with documentation submitted to the tax commissioner by March 31 of the following year

County funds must be deposited into an infrastructure development fund for infrastructure projects near animal agriculture facilities or other county expenses, with townships able to request portions for road projects near such facilities

The Act expires June 30, 2029, and passed the Senate 46-0 and House 71-21