What is the status of HB1546?

Failed as of February 6, 2025. Latest action: Second reading, failed to pass, yeas 5 nays 88 (February 6, 2025).

Who sponsored HB1546?

Mike Berg (R, 8), with 8 co-sponsors.

Where is the official record for HB1546?

On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1546.html

North Dakota legislation · 69th Legislative Assembly

North Dakota HB1546: 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.

Q: What is HB1546?

HB1546 is a bill in the North Dakota Legislature (69th Legislative Assembly): 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.

Q: What does HB1546 do?

In its own words: 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.

Status: Failed, February 6, 2025

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.

What the bill says

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.

From the introduced text, January 20, 2025:

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. BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: SECTION 1. A new section to chapter 57-39.2 of the North Dakota Century Code is created and enacted as follows: Exemption for materials acquired by a contractor on behalf of the state. 1. A contractor licensed under chapter 43 - 07 which acquires tangible personal property for use in the performance of a contract with the state of North Dakota, including a department or agency of the state, is entitled to a sales and use tax exemption from the state tax imposed under chapters 57 - 39.2 and 57 - 40.2 for the acquisition of those items of tangible personal property. To qualify for the exemption under this section, the contractor shall hold a valid sales tax permit under this chapter, obtain a purchasing agent authorization letter from the state, and obtain a copy of the exemption certificate issued to …

What the bill says

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