Budget & Taxes (Sales Tax)

signed · North Dakota · House Apr 2, 2025

HB 1578: AN ACT to create and enact a new subsection to section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1-15-07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.

Relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1‑15‑07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for abandoned vehicles, reducing state tax revenue, thus weakening tax base.85% confidence

Sub-Topics Sales Tax Tax Incentives

died · North Dakota · House Jan 27, 2025

HB 1506: A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal members; and to provide an effective date.

HB 1506 would have exempted enrolled members of federally recognized North Dakota tribes from the state's motor vehicle excise tax when purchasing a vehicle within the state, but only if their primary residence is on a reservation or in an Indian service area. The bill specifically required that the vehicle be acquired within North Dakota and that the tribal member reside on tribal land to qualify for the exemption. It was scheduled to take effect for tax events after June 30, 2025. The bill was introduced in January 2025 but was withdrawn from consideration on January 27, 2025, and is not currently law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for tribal members, reducing state tax revenue, aligning with tax relief indicator for targeted group.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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failed · North Dakota · House Feb 6, 2025

HB 1546: A BILL for an Act to create and enact a new section to chapter 57-39.2 of the North Dakota Century Code, 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 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for state contractor purchases, reducing state tax liability and promoting fiscal responsibility in budget management.90% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · North Dakota · Senate Jun 11, 2025

SB 2012: AN ACT to provide an appropriation for defraying the expenses of the department of transportation; to create and enact a new section to chapter 24-02 and a new section to chapter 54-27 of the North Dakota Century Code, relating to rail passenger authority agreements and a legacy earnings fund; to amend and reenact section 6-09.4-10.1, subsection 1 of section 21-10-06, and sections 24-02-37.3, 54-27-19, and 57-40.3-10, section 57-51.1-07.5 as amended by Senate Bill No. 2323 as approved by the sixty-ninth legislative assembly, and sections 57-51.1-07.7 and 57-51.1-07.8 of the North Dakota Century Code, relating to funds invested by the state investment board, the flexible transportation fund, the highway tax distribution fund, motor vehicle excise tax collections, the state share of oil and gas taxes, the municipal infrastructure fund, and the county and township infrastructure fund; to repeal sections 21-10-12, 21-10-13, 54-27-19.3, and 54-27-19.4 of the North Dakota Century Code, relating to legacy fund definitions, a legacy earnings fund, the legacy earnings highway distribution fund, and legacy earnings township highway aid fund; to provide for a legislative management report; to provide for application; to provide an effective date; and to provide an exemption.

Relating to rail passenger authority agreements and a legacy earnings fund; to amend and reenact section 6‑09.4‑10.1, subsection 1 of section 21‑10‑06, and sections 24‑02‑37.3, 54‑27‑19, and 57‑40.3‑10, section 57‑51.1‑07.5 as amended by Senate Bill No. 2323 as approved by the sixty-ninth legislative assembly, and sections 57‑51.1‑07.7 and 57‑51.1‑07.8 of the North Dakota Century Code, relating to funds invested by the state investment board, the flexible transportation fund, the highway tax distribution fund, motor vehicle excise tax collections, the state share of oil and gas taxes, the municipal infrastructure fund, and the county and township infrastructure fund; to repeal sections 21‑10‑12, 21‑10‑13, 54‑27‑19.3, and 54‑27‑19.4 of the North Dakota Century Code, relating to legacy fund definitions, a legacy earnings fund, the legacy earnings highway distribution fund, and legacy earnings township highway aid fund; to provide for a legislative management report; to provide for application; to provide an effective date; and to provide an exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides appropriation for Department of Transportation and amends fund management for transportation infrastructure, directly supporting budget & tax management through public infrastructure funding.95% confidence ✓ TransportationSupports TransportationBill creates/updates transportation funds (flexible transportation fund, highway tax distributions, legacy earnings fund) directly funding infrastructure projects per title and summary.95% confidence

Sub-Topics Sales Tax Rail Roads & Highways

passed · North Dakota · House Feb 5, 2025

HB 1521: A BILL for an Act to amend and reenact subsection 15 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for enrolled tribal members; and to declare an emergency.

HB 1521 would exempt enrolled members of federally recognized North Dakota tribes residing on tribal reservations from the state's motor vehicle excise tax. To qualify, individuals must provide proof of tribal enrollment and live within reservation boundaries (primary residence on reservation is required). The exemption applies retroactively to vehicle purchases after June 30, 2023, and the bill declares an emergency. This change directly affects tribal members living on reservations by removing a state tax on their vehicles.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts tribal members from motor vehicle tax, providing tax relief to a specific group, aligning with tax policy support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · House Jan 23, 2025

HB 1436: A BILL for an Act to amend and reenact section 57-40.3-02 of the North Dakota Century Code, relating to the motor vehicle excise tax; and to provide for an effective date.

HB 1436 proposes to amend North Dakota's motor vehicle excise tax code by establishing age-based tax rates: 5% for vehicles under 11 years old, 3% for vehicles 11-25 years old, and 1% for vehicles over 25 years old. The tax applies to the purchase price of any motor vehicle acquired for use in North Dakota, whether bought inside or outside the state. The bill would have taken effect for taxable events occurring after June 30, 2025, but failed to pass the legislature in January 2025. This change would directly affect individuals purchasing new or used vehicles in North Dakota, altering the tax burden based on vehicle age.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces tax rates for older vehicles (11+ years), providing relief to lower-income owners of used cars, aligning with tax relief indicators for middle/lower income groups.85% confidence

Sub-Topics Procurement Sales Tax

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signed · North Dakota · Senate Mar 27, 2025

SB 2207: AN ACT to amend and reenact subsection 2 of section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for tribal governments; and to provide an effective date.

SB 2207 amends North Dakota law to explicitly include federally recognized tribal governments within state reservations in the exemption from motor vehicle excise tax. This change directly affects tribal governments operating vehicles on their reservations, ensuring vehicles owned or procured by them are exempt from the tax. The bill expands an existing exemption previously covering state/federal entities to specifically include tribal governments. It takes effect for taxable events after June 30, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands tax exemption for tribal governments, reducing state tax revenue from motor vehicle excise tax.90% confidence

Sub-Topics Sales Tax Tax Incentives

failed · North Dakota · House Jan 31, 2025

HB 1571: A BILL for an Act to amend and reenact subsection 3 of section 54-35-26 and section 57-40.2-03.3 of the North Dakota Century Code, 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 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals sales tax exemption for biologic manufacturing materials, increasing state revenue through expanded tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

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failed · North Dakota · House Apr 16, 2025

HB 1428: A BILL for an Act to create and enact a new subsection to section 57-39.2-04 of the North Dakota Century Code, relating to a sales tax exemption for sales of clothing by a thrift store of a nonprofit corporation; and to provide an effective date.

HB 1428 creates a sales tax exemption in North Dakota for sales of clothing. This exemption specifically applies to clothing sold by thrift stores operated by nonprofit corporations. The bill enacts a new subsection to section 57-39.2-04 of the North Dakota Century Code to implement this change, and it also includes an effective date for the new provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit thrift store clothing sales from sales tax, providing tax relief for lower-income shoppers and supporting community services through nonprofit operations.95% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · North Dakota · Senate Feb 24, 2025

SB 2142: A BILL for an Act to amend and reenact section 57-40.3-10 of the North Dakota Century Code, relating to motor vehicle excise tax allocations; and to provide an effective date.

SB 2142 would redirect 25% of North Dakota's motor vehicle excise tax revenue to a new "township road and bridge sustainability fund" instead of previous allocations. This fund would provide annual payments to non-oil-producing counties for road and bridge projects in eligible townships, based on road miles. To qualify, townships must submit annual certifications showing road miles, township funds, and local tax rates, while excluding those that didn't maintain roads or met other criteria. The bill specifies that funds must be used solely for road and bridge construction, maintenance, or repairs. It would take effect for taxes collected after July 31, 2025, if passed.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 25% of motor vehicle excise tax revenue to fund township road infrastructure, supporting public infrastructure through tax allocation.90% confidence ✓ TransportationSupports TransportationRedirects 25% of motor vehicle excise tax revenue to fund township road/bridge projects via new sustainability fund, directly advancing transportation infrastructure.95% confidence

Sub-Topics Revenue Sales Tax Bridges Roads & Highways Transportation Funding

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