North DakotaSB 23692025 Regular SessionSenate

AN ACT to amend and reenact subsection 4 of section 57-39.2-04 of the North Dakota Century Code, relating to exempt sales from educational, religious, or charitable activities conducted by a nonprofit organization in a publicly or privately owned facility; and to provide an effective date.

Sponsored By: Sean Cleary (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Sales tax break for nonprofits

Beginning July 1, 2025, a nonprofit does not pay North Dakota sales tax on money from its educational, religious, or charitable activities. The activity must be in a public or private place the nonprofit rents at fair market value. The nonprofit must spend all net receipts on its educational, religious, or charitable purposes. This lowers tax costs for nonprofits that meet these rules.

Sponsors & Cosponsors

Sponsor

  • Sean Cleary

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 114 • No: 26

House vote • 3/19/2025

Second reading, passed, yeas 67 nays 26

Yes: 67 • No: 26

Senate vote • 2/13/2025

Second reading, passed, yeas 47 nays 0

Yes: 47 • No: 0

Actions Timeline

  1. Filed with Secretary Of State 03/26

    3/27/2025House
  2. Signed by Governor 03/25

    3/26/2025Senate
  3. Sent to Governor

    3/24/2025Senate
  4. Signed by President

    3/24/2025Senate
  5. Signed by Speaker

    3/24/2025House
  6. Returned to Senate

    3/20/2025Senate
  7. Second reading, passed, yeas 67 nays 26

    3/19/2025House
  8. Reported back, do pass, place on calendar 12 2 0

    3/18/2025House
  9. Committee Hearing 09:30

    3/11/2025House
  10. Introduced, first reading, referred Finance and Taxation Committee

    2/18/2025House
  11. Received from Senate

    2/14/2025House
  12. Second reading, passed, yeas 47 nays 0

    2/13/2025Senate
  13. Amendment adopted, placed on calendar

    2/12/2025Senate
  14. Reported back amended, do pass, amendment placed on calendar 6 0 0

    2/11/2025Senate
  15. Committee Hearing 10:00

    2/3/2025Senate
  16. Introduced, first reading, referred Finance and Taxation Committee

    1/27/2025Senate

Bill Text

  • Enrollment

  • FIRST ENGROSSMENT

  • INTRODUCED

  • Prepared by the Legislative Council staff for Senator Rummel

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