Central ND News

The North Dakota Office of State Tax Commissioner has published a summary highlighting sales and special tax legislation approved by the 69th Legislative Assembly. These laws, signed into law by Governor Kelly Armstrong, are set to take effect on various dates, with some starting as early as July 1.

The detailed legislative changes are compiled in the "2025 Legislative Recap – Sales and Special Taxes." This recap features several bills including HB 1139 concerning fire departments, HB 1281 on fire department motor fuel tax refunds, and HB 1440 related to cigar lounges. Other highlighted bills include HB 1466 addressing domestic and manufacturing distilleries, HB 1483 which pertains to oil extraction tax rate reductions for wells outside the Bakken or Three Forks Formation, and HB 1578 on commercial towing service transfers.

Additional significant bills covered are SB 2038 about the disclosure of tax incentive information, SB 2136 focusing on beer manufacturer and beer wholesalers relationships, SB 2177 establishing an animal agriculture facility infrastructure fund, SB 2207 regarding tribal government vehicle purchases, SB 2397 providing development incentive well oil extraction tax exemption and gas tax exemption, and SB 2369 involving educational, religious or charitable events held at publicly owned facilities.

For inquiries about implementing these bills, contact the office at salestax@nd.gov or call 701-328-1246. Further details on North Dakota's tax-related programs can be found on the Office of State Tax Commissioner's website at tax.nd.gov or through their social media channels.