21.0450.03000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1351
of North Dakota
Introduced by
Representatives Richter, Dockter, Hatlestad, Magrum
Senator Kannianen
1 A BILL for an Act to create and enact a new subsection to section 57-39.2-04 and a new
2 subsection to section 57-40.2-04 of the North Dakota Century Code, relating to a sales and use
3 tax exemption for sales made to a senior citizen organization; and to provide 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 to a senior citizen organization that provides informational,
8 health, welfare, counseling, and referral services for senior citizens in this state if the
9 senior citizen organization:
10 a. Is recognized by the internal revenue service as having exempt status under
11 26 U.S.C. 501(c)(3);
12 b. Is recognized by the secretary of state as a charitable organization; and
13 c. Either:
14 (1) Provides services through the aging services division of the department of
15 human services; or
16 (2) Receives grant funds through the department of transportation under the
17 federal transit administration's enhanced mobility of seniors and individuals
18 with disabilities program [49 U.S.C. 5310].
19 SECTION 2. A new subsection to section 57-40.2-04 of the North Dakota Century Code is
20 created and enacted as follows:
21 Gross receipts from sales to a senior citizen organization that provides informational,
22 health, welfare, counseling, and referral services for senior citizens in this state if the
23 senior citizen organization:
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Legislative Assembly
1 a. Is recognized by the internal revenue service as having exempt status under
2 26 U.S.C. 501(c)(3);
3 b. Is recognized by the secretary of state as a charitable organization; and
4 c. Either:
5 (1) Provides services through the aging services division of the department of
6 human services; or
7 (2) Receives grant funds through the department of transportation under the
8 federal transit administration's enhanced mobility of seniors and individuals
9 with disabilities program [49 U.S.C. 5310].
10 SECTION 3. EFFECTIVE DATE. This Act is effective for taxable events occurring after
11 June 30, 2021.
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