republic-os/legislation/us/states/nd/65/sb-2298.md

---
type: "Bill"
title: "AN ACT to create and enact a new section to chapter 57‑39.2 and a new section to chapter 57‑40.2 of the North Dakota Century Code, relating to sales and use tax collection obligations of certain out‑of‑state sellers; and to provide an effective date."
description: "AN ACT to create and enact a new section to chapter 57‑39.2 and a new section to chapter 57‑40.2 of the North Dakota Century Code, relating to sales and use tax collection obligations of certain out‑of‑state sellers; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "65"
identifier: "SB 2298"
citation: "North Dakota SB 2298 (65)"
classification: ["bill"]
subjects: ["SALES AND SALES CONTRACTS - SEE ALSO UNIFORM COMMERCIAL CODE", "SALES TAX - SEE ALSO TAXATION", "TAX COMMISSIONER", "TAXATION"]
status: "enacted"
primary_sponsors: ["Bekkedahl", "Cook", "Dockter", "Hatlestad", "Headland", "Laffen"]
version_count: 8
action_count: 22
vote_count: 3
first_action: "2017-01-20"
last_action: "2017-04-13"
source: "openstates"
source_identifier: "ocd-bill/55dcc8e3-77ee-4942-9d87-e6d937fac5e4"
source_url: "http://www.legis.nd.gov/assembly/65-2017/bill-actions/ba2298.html"
source_hash: "f8119e8ec9535fcffea0a837dfcaff78946753ea2f20bcec51ffe112555a3992"
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 2298 (65) — AN ACT to create and enact a new section to chapter 57‑39.2 and a new section to chapter 57‑40.2 of the North Dakota Century Code, relating to sales and use tax collection obligations of certain out‑of‑state sellers; and to provide an effective 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/65-2017/documents/17-0968-01000.pdf)
2. **Adopted by the House Finance and Taxation Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-02001a.pdf)
3. **Adopted by the House Finance and Taxation Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-02001m.pdf)
4. **Adopted by the Senate Finance and Taxation Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-01001a.pdf)
5. **Adopted by the Senate Finance and Taxation Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-01001m.pdf)
6. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-04000.pdf)
7. **FIRST ENGROSSMENT** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-02000.pdf)
8. **FIRST ENGROSSMENT with House Amendments** (committee substitute) — [source](http://www.legis.nd.gov/assembly/65-2017/documents/17-0968-03000.pdf)

## Votes

- The question being on the final passage of the amended bill, which has been read, and has committee recommendation of DO PASS, the roll was called and there were 44 YEAS, 1 NAYS, 0 EXCUSED, 2 ABSENT AND NOT VOTING. — **44–1** (pass) · upper
- The question being on the final passage of the amended bill, which has been read, and has committee recommendation of DO PASS, the roll was called and there were 68 YEAS, 23 NAYS, 0 EXCUSED, 3 ABSENT AND NOT VOTING. — **68–23** (pass) · lower
- The question being on the final passage of the amended bill, which has been read, the roll was called and there were 47 YEAS, 0 NAYS, 0 EXCUSED, 0 ABSENT AND NOT VOTING. — **47–0** (pass) · upper

## Sponsors

- Bekkedahl — primary (person)
- Cook — primary (person)
- Dockter — primary (person)
- Hatlestad — primary (person)
- Headland — primary (person)
- Laffen — primary (person)

## Timeline

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

- **2017-01-20** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2017-02-08** Committee Hearing 09:00
- **2017-02-14** Reported back amended, do pass, amendment placed on calendar 6 0 0 `committee-passage-favorable, committee-passage`
- **2017-02-15** Amendment adopted, placed on calendar
- **2017-02-17** Second reading, passed, yeas 44 nays 1 `reading-2, passage`
- **2017-02-20** Received from Senate
- **2017-02-22** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2017-03-08** Committee Hearing 09:30
- **2017-03-09** Reported back amended, do pass, amendment placed on calendar 9 4 1 `committee-passage-favorable, committee-passage`
- **2017-03-10** Amendment adopted, placed on calendar
- **2017-03-14** Rereferred to Finance and Taxation
- **2017-04-03** Reported back amended, do pass, amendment placed on calendar 10 3 1 `committee-passage-favorable, committee-passage`
- **2017-04-04** Amendment adopted, placed on calendar
- **2017-04-04** Second reading, passed as amended, yeas 68 nays 23 `reading-2, passage`
- **2017-04-04** Returned to Senate (12)
- **2017-04-05** Concurred
- **2017-04-05** Second reading, passed, yeas 47 nays 0 `reading-2, passage`
- **2017-04-07** Signed by Speaker
- **2017-04-07** Signed by President
- **2017-04-07** Sent to Governor `executive-receipt`
- **2017-04-10** Signed by Governor 04/10 `executive-signature`
- **2017-04-13** Filed with Secretary Of State 04/10 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/55dcc8e3-77ee-4942-9d87-e6d937fac5e4`. Confidence: reported (aggregated from official North Dakota legislature records).