---
type: "Bill"
title: "AN ACT to provide for a legislative management study of the taxation of liquid nicotine and electronic smoking devices."
description: "AN ACT to provide for a legislative management study of the taxation of liquid nicotine and electronic smoking devices."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "SB 2355"
citation: "North Dakota SB 2355 (66)"
classification: ["bill"]
subjects: ["LEGISLATIVE MANAGEMENT", "SALES AND SALES CONTRACTS - SEE ALSO UNIFORM COMMERCIAL CODE", "SALES AND SALES CONTRACTS - SEE ALSO UNIFORM COMMERCIAL CODE", "SMOKING - SEE TOBACCO", "TAXATION", "TAXATION", "TAXATION", "TOBACCO", "TOBACCO", "TOBACCO"]
status: "enacted"
primary_sponsors: ["Bekkedahl", "J. Nelson", "Kannianen", "Keiser", "Oehlke", "Sanford"]
version_count: 5
action_count: 16
vote_count: 0
first_action: "2019-01-21"
last_action: "2019-03-28"
source: "openstates"
source_identifier: "ocd-bill/76898c2f-66b2-435c-94c7-26a1016ef599"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba2355.html"
source_hash: "40dc028290d29d65496db7a321287ea24cd9411edce732d2099c9e4d6a26fa35"
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 2355 (66) — AN ACT to provide for a legislative management study of the taxation of liquid nicotine and electronic smoking devices.

## 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/19-1133-01000.pdf)
2. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1133-03000.pdf)
3. **FIRST ENGROSSMENT** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1133-02000.pdf)
4. **Prepared by the Legislative Council staff for Senator Bekkedahl** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1133-01002a.pdf)
5. **Prepared by the Legislative Council staff for Senator Bekkedahl (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1133-01002m.pdf)

## Sponsors

- Bekkedahl — primary (person)
- J. Nelson — primary (person)
- Kannianen — primary (person)
- Keiser — primary (person)
- Oehlke — primary (person)
- Sanford — primary (person)

## Timeline

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

- **2019-01-21** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-01-30** Committee Hearing 09:00
- **2019-02-05** Reported back amended, do pass, amendment placed on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-02-06** Amendment adopted, placed on calendar
- **2019-02-06** Second reading, passed, yeas 46 nays 1 `reading-2, passage`
- **2019-02-07** Received from Senate
- **2019-02-18** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-12** Committee Hearing 09:30
- **2019-03-14** Reported back, do pass, place on calendar 8 5 1 `committee-passage, committee-passage-favorable`
- **2019-03-18** Second reading, passed, yeas 49 nays 43 `reading-2, passage`
- **2019-03-19** Returned to Senate
- **2019-03-20** Signed by Speaker
- **2019-03-21** Signed by President
- **2019-03-21** Sent to Governor `executive-receipt`
- **2019-03-27** Signed by Governor 03/26 `executive-signature`
- **2019-03-28** Filed with Secretary Of State 03/27 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/76898c2f-66b2-435c-94c7-26a1016ef599`. Confidence: reported (aggregated from official North Dakota legislature records).