25.1129.02000
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 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 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)]. For purposes of this subsection:
a."Clothing" means all human wearing apparel suitable for general use. The term
does not include a belt buckle or costume mask sold separately, clothing
accessories or equipment, protective equipment, or sport or recreational
equipment.
b."Clothing accessories or equipment" means incidental items worn on the person
or in conjunction with clothing, including briefcases, handbags, jewelry,
sunglasses, watches, and wigs.
c."Protective equipment" means items for human wear and designed as protection
of the wearer against injury or disease or as protections against damage or injury
of other persons or property but not suitable for general use, including breathing
masks, face shields, hard hats, protective gloves, safety glasses and goggles,
and tool belts.
Page No. 1 25.1129.02000
HOUSE BILL NO. 1428
HOUSE BILL NO. 1428
with Senate Amendments
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21 Sixty-ninth
Legislative Assembly
d."Sport or recreational equipment" means items designed for human use and
worn in conjunction with an athletic or recreational activity which are not suitable
for general use, including ballet and tap shoes, cleated or spiked athletic shoes,
hand, elbow, and shin guards, roller and ice skates, waders, and wetsuits.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
June 30, 2025.
Page No. 2 25.1129.02000
1
2
3
4
5
6