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Bill Details

Repeal of Tobacco Tax Exemption

A BILL for an Act to amend and reenact subsection 10 of section 57-36-01, sections 57-36-25 and 57-36-28, and sections 57‑36‑31 and 57‑36‑32 of the North Dakota Century Code, relating to the excise taxes on tobacco products and the cigarette tax; to repeal section 57‑36‑24 of the North Dakota Century Code, relating to the exemption from the tobacco tax for products given to the veterans' home and the state hospital; and to provide a continuing appropriation.

  • Repeals NDCC 57-36-24
    • 57-36-24. Exemptions: All gift cigarettes, snuff, cigars, and other tobacco products, not for resale, which are given to the North Dakota veterans' home or the North Dakota state hospital for distribution to the occupants thereof, are exempt from the excise taxes levied under this chapter.
  • Fiscal note:
    • Adds tax revenue to:
      • Cities: $18.1 Million
      • Counties $31.3 Million
      • State General Fund: $13.8 Million
      • Community Health Trust Fund: $75.4 Million


Bill Status

  • Failed House 34-56