North Dakota legislation · 69th Legislative Assembly
North Dakota HB1428: 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.
Status: Failed, April 16, 2025
Relating to a sales tax exemption for sales of clothing by a thrift store of a nonprofit corporation; and to provide an effective date.
What the bill says
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.
From the amended text, March 25, 2025:
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 …
Sponsors
- Steve Vetter (R, 18) · primary sponsor
- Dick Anderson (R, 6)
- Nels Christianson (R, 18)
- Sean Cleary (R, 35)
- Dick Dever (R, 32)
- Jim Grueneich (R, 28)
- Karen Karls (R, 35)
- Dwight Kiefert (R, 24)
Latest actions
- : Second reading, failed to pass, yeas 37 nays 54
- : Conference committee report adopted
- : Reported back from conference committee, placed on calendar (House accept)
- : Conference committee appointed Rummel Powers Marcellais
- : Conference committee appointed Hagert Toman Steiner
- : Refused to concur
- : Returned to House (12)
- : Second reading, passed as amended, yeas 42 nays 4
- : Amendment adopted, placed on calendar
- : Reported back amended, do pass, amendment placed on calendar 13 2 1
Votes
- Final Passage (April 16, 2025): 37 yea, 54 nay, failed
- Final Passage (March 25, 2025): 42 yea, 4 nay, passed
- Final Passage (March 10, 2025): 31 yea, 14 nay, passed
- Final Passage (February 11, 2025): 49 yea, 40 nay, passed
Common questions
- What is HB1428?
- HB1428 is a bill in the North Dakota Legislature (69th Legislative Assembly): 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.
- What does HB1428 do?
- In its own words: 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.
- What is the status of HB1428?
- Failed as of April 16, 2025. Latest action: Second reading, failed to pass, yeas 37 nays 54 (April 16, 2025).
- Who sponsored HB1428?
- Steve Vetter (R, 18), with 7 co-sponsors.
- Where is the official record for HB1428?
- On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1428.html
Source: official North Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.