ND HB1309

Establishes an annual sales tax holiday on the third Friday of August and the immediately following Saturday and Sunday for clothing sales in North Dakota.

Defines "clothing" as all human wearing apparel suitable for general use, with an extensive list of 35 included items ranging from aprons and boots to underwear and wedding apparel.

Excludes 9 categories from the clothing definition: belt buckles sold separately, clothing accessories or equipment, costume masks sold separately, fur clothing, patches and emblems sold separately, protective equipment, sewing equipment and supplies, sewing materials that become part of clothing, and sport or recreational equipment.

Provides detailed definitions for excluded categories, including specific criteria for fur clothing (items required to be labeled under the federal Fur Products Labeling Act where fur components exceed three times the value of other components) and protective equipment (items designed to protect against injury or disease and not suitable for general use).

Effective for taxable events occurring after June 30, 2011.