A BILL for an Act to amend and reenact sections 57-39.5-02, 57-39.6-02, and subsection 1 of section 57-40.6-14 of the North Dakota Century Code, relating to elimination of the sales tax exemption and creation of a farm machinery gross receipts tax exemption for purchases by residents of an adjoining state that does not impose a retail sales tax; to repeal subsection 12 of section 57-39.2-04 of the North Dakota Century Code, relating to elimination of the sales tax exemption for purchases by residents of an adjoining state that does not impose a retail sales tax; and to provide an effective date.
Last Official Action
Second reading, failed to pass, yeas 13 nays 78
