23.0424.03000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1210
of North Dakota
Introduced by
Representative Richter
1 A BILL for an Act to amend and reenact subsection 60 of section 57-39.2-04 and subsection 27
2 of section 57-40.2-04 of the North Dakota Century Code, relating to notification requirements for
3 sales and use tax exemptions for certain sales made to a senior citizen organization.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Subsection 60 of section 57-39.2-04 of the North Dakota
6 Century Code is amended and reenacted as follows:
7 60. a. Gross receipts from sales to a senior citizen organization that provides
8 informational, health, welfare, counseling, and referral services for senior citizens
9 in this state if the senior citizen organization:
10 a. (1) Is recognized by the internal revenue service as having exempt status under
11 26 U.S.C.501(c)(3);
12 b. (2) Is recognized by the secretary of state as a charitable organization; and
13 c. (3) Either:
14 (1) (a) Provides services through the aging services division of the
15 department of health and human services; or
16 (2) (b) Receives grant funds through the department of transportation under
17 the federal transit administration'swhich are used for enhanced
18 mobility of seniors and individuals with disabilities program [49 U.S.C.
19 5310].
20 b. The aging services division of the department of health and human services and
21 the department of transportation shall notify the tax commissioner if a senior
22 citizen organization no longer meets the criteria in paragraph 3 of subdivision a.
23 SECTION 2. AMENDMENT. Subsection 27 of section 57-40.2-04 of the North Dakota
24 Century Code is amended and reenacted as follows:
Page No. 1 23.0424.03000
Sixty-eighth
Legislative Assembly
1 27. a. Gross receipts from sales to a senior citizen organization that provides
2 informational, health, welfare, counseling, and referral services for senior citizens
3 in this state if the senior citizen organization:
4 a. (1) Is recognized by the internal revenue service as having exempt status under
5 26 U.S.C. 501(c)(3);
6 b. (2) Is recognized by the secretary of state as a charitable organization; and
7 c. (3) Either:
8 (1) (a) Provides services through the aging services division of the
9 department of health and human services; or
10 (2) (b) Receives grant funds through the department of transportation under
11 the federal transit administration'swhich are used for enhanced
12 mobility of seniors and individuals with disabilities program [49 U.S.C.
13 5310].
14 b. The aging services division of the department of health and human services and
15 the department of transportation shall notify the tax commissioner if a senior
16 citizen organization no longer meets the criteria in paragraph 3 of subdivision a.
Page No. 2 23.0424.03000
Statutes affected: INTRODUCED: 57-39.2-04, 57-40.2-04
Enrollment: 57-39.2-04, 57-40.2-04