Budget & Taxes

Relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of the state of North Dakota; to amend and reenact section 57‑40.2‑03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.

Relating to evaluation of economic development tax incentives and the use tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; to repeal section 57‑39.2‑04.19 of the North Dakota Century Code, relating to the sales tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing; and to provide an effective date.

Relating to an income tax deduction for cash and noncash tips received by a food or beverage service establishment employee; and to provide an effective date.

HCR 3002 is a proposed constitutional amendment that would allow North Dakota to authorize and regulate sports betting within the state. If approved by voters, it would amend the state constitution to permit the legislature to license and regulate sports betting on professional and college sports. All tax revenue generated from sports betting would be required to fund K-12 public schools. This change would directly affect all North Dakotans by altering the state's legal framework for gambling and directing new revenue toward public education.