Bill > HB1139

This bill creates a sales tax exemption for fire departments in North Dakota when they purchase goods and services related to providing fire protection services. Specifically, the bill defines a "fire department" as a fire department or fire district that has filed and received approval for a certificate of existence under section 18-04-02 of the North Dakota Century Code. Under this new provision, gross receipts from sales made to qualifying fire departments will be exempt from sales tax, which should help reduce the financial burden on local fire protection services. The bill's provisions will become effective for taxable events occurring after June 30, 2025, meaning the sales tax exemption will apply to purchases made on or after July 1, 2025. This legislation aims to support fire departments by providing them with financial relief through the elimination of sales tax on their purchases.