HB1158 — A BILL for an Act to create and enact a new subsection to section 57‑39.2‑12 and a new subsection to section 57‑40.2‑06 of the North Dakota Century Code, relating to an exception to the payment of sales and use taxes; and to provide an effective date.

HB1158 — A BILL for an Act to create and enact a new subsection to section 57‑39.2‑12 and a new subsection to section 57‑40.2‑06 of the North Dakota Century Code, relating to an exception to the payment of sales and use taxes; and to provide an effective date. · Informed CitizenryThis bill creates new subsections in the North Dakota Century Code to provide exemptions from sales and use taxes. Under the proposed changes, a purchaser is exempt from the tax if a retailer fails…Open in Informed Citizenry