---
type: "Bill"
title: "AN ACT to create and enact a new section to chapter 57‑39.2 and a new subdivision to subsection 4 of section 57‑40.2‑03.3 of the North Dakota Century Code, relating to a sales tax exemption for materials used to construct a straddle plant, a fractionator, or qualified associated infrastructure; to amend and reenact subsection 2 of section 57‑39.2‑04.15 of the North Dakota Century Code, relating to a sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility; to provide an effective date; and to provide an expiration date."
description: "AN ACT to create and enact a new section to chapter 57‑39.2 and a new subdivision to subsection 4 of section 57‑40.2‑03.3 of the North Dakota Century Code, relating to a sales tax exemption for materials used to construct a straddle plant, a fractionator, or qualified associated infrastructure; to amend and reenact subsection 2 of section 57‑39.2‑04.15 of the North Dakota Century Code, relating to a sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility; to provide an effective date; and to provide an expiration date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "HB 1205"
citation: "North Dakota HB 1205 (66)"
classification: ["bill"]
subjects: ["SALES AND USE TAX", "SALES TAX - SEE ALSO TAXATION", "SALES TAX - SEE ALSO TAXATION", "TAX COMMISSIONER", "TAXATION", "TAXATION", "TAXATION"]
status: "enacted"
primary_sponsors: ["Cook", "Dockter", "Headland", "Howe", "Porter"]
version_count: 8
action_count: 25
vote_count: 0
first_action: "2019-01-03"
last_action: "2019-04-25"
source: "openstates"
source_identifier: "ocd-bill/b4d5d614-3bd0-43e1-9a8a-24e008d4d936"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba1205.html"
source_hash: "58150a2c713c5bb59ae7cd15ee1f0f4eacacf7f05142d25a92dfa2c758650e1a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nd"]
---

# North Dakota HB 1205 (66) — AN ACT to create and enact a new section to chapter 57‑39.2 and a new subdivision to subsection 4 of section 57‑40.2‑03.3 of the North Dakota Century Code, relating to a sales tax exemption for materials used to construct a straddle plant, a fractionator, or qualified associated infrastructure; to amend and reenact subsection 2 of section 57‑39.2‑04.15 of the North Dakota Century Code, relating to a sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility; to provide an effective date; and to provide an expiration date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **INTRODUCED** (filed) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-01000.pdf)
2. **Adopted by the House Finance and Taxation Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-01002a.pdf)
3. **Adopted by the House Finance and Taxation Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-01002m.pdf)
4. **Adopted by the Senate Finance and Taxation Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-02001a.pdf)
5. **Adopted by the Senate Finance and Taxation Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-02001m.pdf)
6. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-04000.pdf)
7. **FIRST ENGROSSMENT** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-02000.pdf)
8. **FIRST ENGROSSMENT with Senate Amendments** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0912-03000.pdf)

## Sponsors

- Cook — primary (person)
- Dockter — primary (person)
- Headland — primary (person)
- Howe — primary (person)
- Porter — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-03** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-01-14** Committee Hearing 10:00
- **2019-01-29** Reported back amended, do pass, amendment placed on calendar 12 1 1 `committee-passage, committee-passage-favorable`
- **2019-01-30** Amendment adopted, placed on calendar
- **2019-02-05** Second reading, passed, yeas 63 nays 29 `reading-2, passage`
- **2019-02-06** Received from House
- **2019-02-18** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-13** Committee Hearing 10:00
- **2019-03-27** Reported back amended, do pass, amendment placed on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-03-28** Amendment adopted, placed on calendar
- **2019-03-28** Second reading, passed as amended, yeas 44 nays 1 `reading-2, passage`
- **2019-03-29** Returned to House (12)
- **2019-04-03** Refused to concur
- **2019-04-03** Conference committee appointed Grueneich Steiner Mitskog
- **2019-04-05** Conference committee appointed Unruh Kannianen Patten
- **2019-04-09** Reported back from conference committee, placed on calendar (House accede) `committee-passage`
- **2019-04-16** Conference committee report adopted
- **2019-04-16** Second reading, passed, yeas 62 nays 29 `reading-2, passage`
- **2019-04-16** Reported back from conference committee, placed on calendar (House accede) `committee-passage`
- **2019-04-16** Conference committee report adopted
- **2019-04-17** Signed by President
- **2019-04-18** Signed by Speaker
- **2019-04-18** Sent to Governor `executive-receipt`
- **2019-04-24** Signed by Governor 04/23 `executive-signature`
- **2019-04-25** Filed with Secretary Of State 04/24 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b4d5d614-3bd0-43e1-9a8a-24e008d4d936`. Confidence: reported (aggregated from official North Dakota legislature records).