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---
type: "Bill"
title: "AN ACT to amend and reenact sections 5739.202.2 and 5740.202.3 of the North Dakota Century Code, relating to the application of sales and use tax to certain sellers located outside this state; and to provide an effective date."
description: "AN ACT to amend and reenact sections 5739.202.2 and 5740.202.3 of the North Dakota Century Code, relating to the application of sales and use tax to certain sellers located outside this state; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "SB 2191"
citation: "North Dakota SB 2191 (66)"
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"]
version_count: 2
action_count: 16
vote_count: 0
first_action: "2019-01-09"
last_action: "2019-03-18"
source: "openstates"
source_identifier: "ocd-bill/b79abd2f-750e-4e70-9080-e1bd1b7edc06"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba2191.html"
source_hash: "70c6fa4ad054bb99db951fafa8c708867bc087bfa117b8cb114b971e89f330ad"
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 2191 (66) — AN ACT to amend and reenact sections 5739.202.2 and 5740.202.3 of the North Dakota Century Code, relating to the application of sales and use tax to certain sellers located outside this state; 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/66-2019/documents/19-0247-01000.pdf)
2. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-0247-02000.pdf)
## Sponsors
- Bekkedahl — primary (person)
- Cook — primary (person)
- Dockter — primary (person)
- Hatlestad — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2019-01-09** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-01-15** Committee Hearing 09:15
- **2019-01-16** Reported back, do pass, place on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-01-17** Second reading, passed, yeas 46 nays 0 `reading-2, passage`
- **2019-01-18** Received from Senate
- **2019-02-13** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-04** Committee Hearing 09:00
- **2019-03-04** Reported back, do pass, place on calendar 14 0 0 `committee-passage, committee-passage-favorable`
- **2019-03-05** Laid over one legislative day
- **2019-03-08** Second reading, passed, yeas 89 nays 0 `reading-2, passage`
- **2019-03-11** Returned to Senate
- **2019-03-12** Signed by Speaker
- **2019-03-12** Signed by President
- **2019-03-12** Sent to Governor `executive-receipt`
- **2019-03-14** Signed by Governor 03/14 `executive-signature`
- **2019-03-18** Filed with Secretary Of State 03/14 `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b79abd2f-750e-4e70-9080-e1bd1b7edc06`. Confidence: reported (aggregated from official North Dakota legislature records).