ND
North Dakota House Bill HB1428

North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1428 Compare Versions

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22 Sixty-ninth
33 Legislative Assembly
44 of North Dakota
55 Introduced by
66 Representatives Vetter, D. Anderson, Christianson, Grueneich, Karls, Kiefert
77 Senators Cleary, Dever
88 A BILL for an Act to create and enact a new subsection to section 57-39.2-04 of the North
9-Dakota Century Code, relating to a sales tax exemption for sales of clothing by a thrift store of a
10-nonprofit corporation; and to provide an effective date.
9+Dakota Century Code, relating to a sales tax exemption for sales of used clothing by a thrift
10+store of a nonprofit corporation; and to provide an effective date.
1111 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
1212 SECTION 1. A new subsection to section 57-39.2-04 of the North Dakota Century Code is
1313 created and enacted as follows:
14-Gross receipts from sales of clothing made by a thrift store owned and operated by a
15-nonprofit corporation exempt from federal taxation under section 501(c)(3) of the
16-Internal Revenue Code [26 U.S.C. 501(c)(3)]. For purposes of this subsection:
17-a."Clothing" means all human wearing apparel suitable for general use. The term
18-does not include a belt buckle or costume mask sold separately, clothing
19-accessories or equipment, protective equipment, or sport or recreational
20-equipment.
21-b."Clothing accessories or equipment" means incidental items worn on the person
22-or in conjunction with clothing, including briefcases, handbags, jewelry,
23-sunglasses, watches, and wigs.
24-c."Protective equipment" means items for human wear and designed as protection
25-of the wearer against injury or disease or as protections against damage or injury
26-of other persons or property but not suitable for general use, including breathing
27-masks, face shields, hard hats, protective gloves, safety glasses and goggles,
28-and tool belts.
29-Page No. 1 25.1129.02000
14+Gross receipts from sales of used clothing made by a thrift store owned and operated
15+by a nonprofit corporation exempt from federal taxation under section 501(c)(3) of the
16+Internal Revenue Code [26 U.S.C. 501(c)(3)].
17+SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
18+June 30, 2025.
19+Page No. 1 25.1129.01000
3020 HOUSE BILL NO. 1428
31-HOUSE BILL NO. 1428
32-with Senate Amendments
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55-d."Sport or recreational equipment" means items designed for human use and
56-worn in conjunction with an athletic or recreational activity which are not suitable
57-for general use, including ballet and tap shoes, cleated or spiked athletic shoes,
58-hand, elbow, and shin guards, roller and ice skates, waders, and wetsuits.
59-SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
60-June 30, 2025.
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