All Roll Calls
Yes: 114 • No: 26
North DakotaSB 23692025 Regular SessionSenateWALLET
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)
Became Law
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 0 costs, 1 mixed.
No sales tax on fair tickets
Beginning July 1, 2025, tickets or admissions to state, county, district, and local fairs are not subject to sales tax in North Dakota. Fair operators do not collect sales tax on ticket sales. Attendees pay no sales tax on the ticket price.
Tax break for nonprofit arts shows
Beginning July 1, 2025, nonprofit music or theater groups that are federally tax-exempt and present live public shows on a regular basis do not collect sales tax on their ticket receipts. The group must keep federal tax‑exempt status and run regular live performances. More ticket money stays with the arts group.
Tax-free tickets for school and college
Beginning July 1, 2025, colleges and universities in North Dakota do not collect sales tax on tickets to events where students are the main performers and the school holds, sponsors, hosts, or controls the event. Public school districts are exempt from sales tax on their receipts if they spend the money under sections 15.1-07-10 or 15.1-07-11. This lowers costs for school and college events and keeps more money with the schools.
Nonprofit event sales: tax break with limits
Beginning July 1, 2025, a nonprofit’s event sales are tax‑exempt only if it pays fair market rent for the venue and spends all net receipts on educational, religious, or charitable purposes. If the event is in a publicly owned facility that is not otherwise exempt, only the first $10,000 of gross receipts per event can be exempt; amounts above that are taxable. No exemption applies if the seller acts like a retailer by keeping inventory, selling from a regular permanent or seasonal location, or soliciting sales from a seller‑run website. The exemption applies to events in publicly or privately owned facilities when these rules are met.
Sponsors & Cosponsors
Sponsor
Sean Cleary
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
Filed with Secretary Of State 03/26
3/27/2025HouseSigned by Governor 03/25
3/26/2025SenateSent to Governor
3/24/2025SenateSigned by President
3/24/2025SenateSigned by Speaker
3/24/2025HouseReturned to Senate
3/20/2025SenateSecond reading, passed, yeas 67 nays 26
3/19/2025HouseReported back, do pass, place on calendar 12 2 0
3/18/2025HouseCommittee Hearing 09:30
3/11/2025HouseIntroduced, first reading, referred Finance and Taxation Committee
2/18/2025HouseReceived from Senate
2/14/2025HouseSecond reading, passed, yeas 47 nays 0
2/13/2025SenateAmendment adopted, placed on calendar
2/12/2025SenateReported back amended, do pass, amendment placed on calendar 6 0 0
2/11/2025SenateCommittee Hearing 10:00
2/3/2025SenateIntroduced, 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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