Bill > HB1484

This bill modifies North Dakota's motor vehicle excise tax regulations by establishing a two-tiered tax structure based on vehicle age: for vehicles less than ten years old, a 5% tax will be imposed on the purchase price, while for vehicles ten or more years old, a flat $100 tax will be applied. The bill also expands the existing tax exemption provisions to include vehicles purchased in states that do not assess vehicle sales or use taxes, in addition to cases where taxes have already been paid in another state. Specifically, the bill provides a full exemption from North Dakota's motor vehicle excise tax if the vehicle was purchased in a state that does not impose any vehicle sales or use taxes, or if taxes have been paid in another jurisdiction. The tax commissioner retains the authority to request written proof of tax payment, and the bill defines "state" broadly to include U.S. territories, the District of Columbia, and Puerto Rico. The new tax regulations will take effect for taxable events occurring after June 30, 2025, giving taxpayers and state agencies time to prepare for the changes.

Transportation and Infrastructure

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1484.html