North DakotaSB 21542025 Regular SessionSenate

AN ACT to amend and reenact subsection 13 of section 1-01-49, subsection 4 of section 10-30.5-01, and section 40-57.1-02 of the North Dakota Century Code, relating to the definition of primary sector business.

Sponsored By: Sean Cleary (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tourism businesses gain potential tax breaks

North Dakota tourism businesses qualify as primary-sector businesses when they attract out-of-state visitors and create new wealth. Businesses must add value through knowledge or labor and receive certification from the state Commerce Department’s Economic Development and Finance division. New wealth means revenue generated in North Dakota from sales to out-of-state customers or visitors. It also includes sales to in-state customers of goods or services previously unavailable or hard to obtain from North Dakota businesses. Qualifying new businesses and expansions can qualify for a project-related income tax exemption; certification alone does not guarantee the tax break.

Sponsors & Cosponsors

Sponsor

  • Sean Cleary

    Republican • Senate

Cosponsors

  • Landon Bahl

    Republican • House

  • David Monson

    Republican • House

  • Jon O. Nelson

    Republican • House

  • Scott Meyer

    Republican • Senate

  • Paul J. Thomas

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 138 • No: 1

House vote • 3/10/2025

Second reading, passed, yeas 91 nays 1

Yes: 91 • No: 1

Senate vote • 1/22/2025

Second reading, passed, yeas 47 nays 0

Yes: 47 • No: 0

Actions Timeline

  1. Filed with Secretary Of State 03/18

    3/20/2025House
  2. Signed by Governor 03/17

    3/18/2025Senate
  3. Sent to Governor

    3/14/2025Senate
  4. Signed by President

    3/14/2025Senate
  5. Signed by Speaker

    3/14/2025House
  6. Returned to Senate

    3/11/2025Senate
  7. Second reading, passed, yeas 91 nays 1

    3/10/2025House
  8. Reported back, do pass, placed on consent calendar 13 0 0

    3/7/2025House
  9. Committee Hearing 10:30

    3/7/2025House
  10. Introduced, first reading, referred Political Subdivisions Committee

    2/13/2025House
  11. Received from Senate

    1/23/2025House
  12. Second reading, passed, yeas 47 nays 0

    1/22/2025Senate
  13. Reported back, do pass, place on calendar 5 0 0

    1/21/2025Senate
  14. Committee Hearing 09:30

    1/20/2025Senate
  15. Introduced, first reading, referred Industry and Business Committee

    1/7/2025Senate

Bill Text

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