An Act amending Title 42 (Judiciary and Judicial Procedure) of the Pennsylvania Consolidated Statutes, in juries and jurors, further providing for compensation of and travel allowance for jurors.

2025-2026 Regular Session Introduced by Anthony Bellmon and 28 co-sponsors

ND HB 1484 sets motor vehicle excise tax at 5% of purchase price for under-10-year vehicles and $100 for 10+ years, with credits for taxes already paid elsewhere.

Referred to Judiciary

Summary — HB 1484 (North Dakota): Motor Vehicle Excise Tax — Amendments to NDCC §§57‑40.3‑02, 57‑40.3‑09

Status and timeline
- Introduced: Filed December 2, 2024.
- Sections amended: North Dakota Century Code §§57‑40.3‑02 and 57‑40.3‑09.
- Effective date in the bill: applies to taxable events occurring after June 30, 2025.
- Reported bill status (from provided Bill Information): Second reading — failed to pass (yeas 7, nays 81).
- Sponsors (per bill text): Representatives Hagert and Beltz; Senator Lemm.

Purpose / intent
- Clarify and restate North Dakota’s motor vehicle excise tax rules: (1) the rate and base for the excise tax on motor vehicle purchases and (2) the conditions under which a vehicle is exempt because tax was paid (or not assessed) in another state.

Key provisions
- Tax imposed (amended §57‑40.3‑02):
- A motor vehicle purchased or acquired for use on North Dakota streets and required to be registered in North Dakota is subject to the excise tax.
- Vehicles fewer than 10 years old at time of purchase: tax equals 5% of the purchase price.
- Vehicles 10 years old or older at time of purchase: tax equals a flat $100.

Exemption / credit for tax paid or not assessed in other jurisdictions (amended §57‑40.3‑09):

If sales/use excise tax (including motor vehicle excise tax) was paid in another state or political subdivision, the North Dakota tax applies only to the difference between the tax due under ND law and the tax already paid elsewhere. If the tax paid elsewhere equals or exceeds ND’s tax, no ND tax is due.
A vehicle purchased in a state that does not assess a sales/use/motor‑vehicle excise tax is explicitly recognized (i.e., no offset exists and ND tax may apply).
The Tax Commissioner may require written proof from the other state (or subdivision) that the tax was legally due and paid.
The bill defines “state” to include U.S. states, territories, the District of Columbia, and Puerto Rico.

Who is affected
- Vehicle purchasers and transferees who buy motor vehicles for use and registration in North Dakota, including:
- Residents buying in‑state or acquiring vehicles from out‑of‑state sellers.
- Individuals transferring vehicles from jurisdictions that levy a different amount of sales/use or excise tax.
- North Dakota Tax Department (administration and verification duties).

Potential impacts and notes
- Revenue: The bill codifies the 5% rate for newer vehicles and a $100 flat fee for older vehicles — both are revenue sources; fiscal projections are not provided in the bill text.
- Administrative: Allows the Tax Commissioner to require documentation when tax was paid elsewhere, which may increase administrative verification tasks.
- Interjurisdictional equity: Ensures credit for taxes paid elsewhere (to avoid double taxation) but clarifies treatment when no tax was assessed by the other jurisdiction.
- Effective for transactions after June 30, 2025 if enacted.

Prepared to answer follow‑up questions (e.g., likely revenue effect, comparisons to current ND law language, or how implementation/verification would work in practice).