23.0861.01000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1370
of North Dakota
Introduced by
Representatives Hagert, Beltz, Fisher, Grueneich, Headland, D. Johnson, Weisz
Senators Erbele, Kessel, Lemm, Meyer, Weber
1 A BILL for an Act to create and enact a new subsection to section 57-39.2-04 of the North
2 Dakota Century Code, relating to a sales tax exemption for sales of grain bins; and to provide
3 an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. A new subsection to section 57-39.2-04 of the North Dakota Century Code is
6 created and enacted as follows:
7 Gross receipts from sales of grain bins, including material or replacement parts used
8 to construct or repair a grain bin. The term "grain bins" as used in this subsection
9 means property that is vented and covered with corrugated metal or similar material,
10 and is used primarily to hold loose grain for drying or storage.
11 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
12 June 30, 2023.
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