---
type: "Bill"
title: "AN ACT to amend and reenact subdivision d of subsection 12 of section 57‑39.2‑01 of the North Dakota Century Code, relating to the definition of gross receipts."
description: "AN ACT to amend and reenact subdivision d of subsection 12 of section 57‑39.2‑01 of the North Dakota Century Code, relating to the definition of gross receipts."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "SB 2165"
citation: "North Dakota SB 2165 (66)"
classification: ["bill"]
subjects: ["GAME AND FISH DEPARTMENT", "SALES TAX - SEE ALSO TAXATION", "TAXATION", "WATER - SEE ALSO STATE WATER COMMISSION"]
status: "enacted"
primary_sponsors: ["Clemens", "D. Anderson", "Kreun", "M. Ruby", "Vedaa", "Vetter"]
version_count: 5
action_count: 16
vote_count: 0
first_action: "2019-01-03"
last_action: "2019-04-02"
source: "openstates"
source_identifier: "ocd-bill/c93c77cf-d6bd-4b58-9000-a7085189f643"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba2165.html"
source_hash: "aaf8716062ba60e054b79539fb013f7b1e94131e8a427903bf842340996c5461"
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 SB 2165 (66) — AN ACT to amend and reenact subdivision d of subsection 12 of section 57‑39.2‑01 of the North Dakota Century Code, relating to the definition of gross receipts.

## 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/19-0491-01000.pdf)
2. **Adopted by the Senate Industry, Business and Labor Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0491-01001a.pdf)
3. **Adopted by the Senate Industry, Business and Labor Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0491-01001m.pdf)
4. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0491-03000.pdf)
5. **FIRST ENGROSSMENT** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0491-02000.pdf)

## Sponsors

- Clemens — primary (person)
- D. Anderson — primary (person)
- Kreun — primary (person)
- M. Ruby — primary (person)
- Vedaa — primary (person)
- Vetter — primary (person)

## Timeline

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

- **2019-01-03** Introduced, first reading, referred Industry, Business and Labor Committee `introduction`
- **2019-01-16** Committee Hearing 10:15
- **2019-01-24** Reported back amended, do pass, amendment placed on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-01-25** Amendment adopted, placed on calendar
- **2019-01-28** Second reading, passed, yeas 45 nays 0 `reading-2, passage`
- **2019-01-29** Received from Senate
- **2019-02-13** Introduced, first reading, referred Industry, Business and Labor Committee `introduction`
- **2019-02-27** Committee Hearing 08:00
- **2019-03-15** Reported back, do pass, place on calendar 13 0 1 `committee-passage, committee-passage-favorable`
- **2019-03-22** Second reading, passed, yeas 86 nays 0 `reading-2, passage`
- **2019-03-25** Returned to Senate
- **2019-03-26** Signed by Speaker
- **2019-03-27** Signed by President
- **2019-03-28** Sent to Governor `executive-receipt`
- **2019-04-01** Signed by Governor 03/28 `executive-signature`
- **2019-04-02** Filed with Secretary Of State 03/29 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c93c77cf-d6bd-4b58-9000-a7085189f643`. Confidence: reported (aggregated from official North Dakota legislature records).