Bill > SB2369

This bill amends North Dakota tax law to modify sales tax exemptions for nonprofit organizations' educational, religious, or charitable activities. Specifically, the bill clarifies that sales tax exemptions for such activities will not apply to gross receipts over $10,000 from events held in publicly owned facilities where fair market rent has not been paid. The bill also maintains existing exemptions for sales that do not compete with regular retailers, such as those that do not maintain inventory, conduct regular retail sales, or use dedicated sales websites. Additionally, the bill preserves existing tax exemptions for events by higher education institutions, public school districts, and nonprofit music or dramatic arts organizations. The changes will take effect for taxable events occurring after June 30, 2025, providing a clear timeline for implementation and giving organizations time to adjust to the new regulations.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2369.html