25.1129.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Vetter, D. Anderson, Christianson, Grueneich, Karls, Kiefert
Senators Cleary, Dever
A BILL for an Act to create and enact a new subsection to section 57-39.2-04 of the North
Dakota Century Code, relating to a sales tax exemption for sales of used clothing by a thrift
store of a nonprofit corporation; and to provide an effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. A new subsection to section 57-39.2-04 of the North Dakota Century Code is
created and enacted as follows:
Gross receipts from sales of used clothing made by a thrift store owned and operated
by a nonprofit corporation exempt from federal taxation under section 501(c)(3) of the
Internal Revenue Code [26 U.S.C. 501(c)(3)].
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
June 30, 2025.
Page No. 1 25.1129.01000
HOUSE BILL NO. 1428
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