ND
North Dakota House Bill HB1498

North Dakota 2023-2024 Regular Session

North Dakota House Bill HB1498

Introduced
1/18/23  
Refer
1/18/23  
Report Pass
1/30/23  
Engrossed
2/1/23  
Refer
2/10/23  

Caption

A sales and use tax exemption for certain sales made to senior citizen organizations; and to provide an effective date.

Impact

If enacted, HB1498 will have a significant impact on the financial operational capabilities of senior citizen organizations. By allowing exemptions on sales and use tax, the bill aims to ensure that these organizations can allocate more of their resources directly toward service provision rather than tax payments. Additionally, the bill will foster a supportive environment for nonprofits that serve the elderly, thereby promoting better community welfare services focused on this demographic.

Summary

House Bill 1498 seeks to amend existing laws in the North Dakota Century Code to provide a sales and use tax exemption for certain sales made to senior citizen organizations. These organizations must meet specific criteria which include being recognized as charitable organizations under IRS regulations and providing various services such as informational, health, welfare, counseling, and referral services to senior citizens in the state. The intent of this bill is to alleviate some financial burden on these organizations, thereby enhancing their capacity to serve the senior community.

Conclusion

Ultimately, HB1498 reflects an effort to strengthen the framework of support available to senior citizen organizations in North Dakota. The bill underscores the importance of providing adequate resources for those who serve the elderly, especially in a context where demand for such services continues to grow. As the bill advances, discussions will likely continue regarding its ramifications on both the senior community and state funding.

Contention

Despite support for the bill from representatives who emphasize the importance of resources available to senior citizens, there were notable points of contention during discussions. Some committee members expressed concerns over the potential revenue implications for state taxes, arguing that granting exemptions could reduce the overall tax base. This concern indicates a broader debate on how to balance fiscal responsibility while providing necessary support for vulnerable populations.

Companion Bills

No companion bills found.

Previously Filed As

ND HB1210

Qualification and notification requirements for sales and use tax exemptions for certain sales made to a senior citizen organization; to provide an effective date; and to declare an emergency.

ND HB1402

A sales tax exemption for sales of used clothing sold by a thrift store of a nonprofit corporation; and to provide an effective date.

ND HB1571

The sales tax exemption for raw materials, single-use product contact systems, and reagents used for biologic manufacturing; and to provide an effective date.

ND HB1177

A sales tax exemption for child diapers; and to provide an effective date.

ND HB1295

The carbon dioxide pipeline exemption, payments in lieu of taxes for certain carbon dioxide pipeline property, and the carbon dioxide capture and injection sales tax exemption; and to provide an effective date.

ND HB1139

A sales tax exemption for fire departments; and to provide an effective date.

ND HB1513

A use tax exemption for materials used to construct, expand, or upgrade a hospice care facility owned by a hospice program; and to provide an effective date.

ND HB1282

A sales and use tax exemption for feminine hygiene products; and to provide an effective date.

ND SB2006

The salary of the state tax commissioner, property assessment increase notices, and use tax exemptions; to provide an exemption; to provide for a transfer; to provide an effective date; and to provide an expiration date.

ND HB1370

A sales tax exemption for sales of grain bins; to provide an effective date; and to provide an expiration date.

Similar Bills

No similar bills found.