ND SB2223

Gross receipts from sales of clothing are exempt from North Dakota sales and use taxes.

"Clothing" is defined as all human wearing apparel suitable for general use, including a comprehensive list of items such as coats, shoes, hosiery, uniforms, diapers, and wedding apparel.

Excluded from the exemption are fur clothing, protective equipment, sport or recreational equipment, clothing accessories (such as jewelry, handbags, watches), sewing materials, and items sold separately like belt buckles and patches.

Fur clothing is limited to items requiring federal labeling as fur products where fur components exceed three times the value of other tangible components.

The exemption is effective for taxable events occurring after June 30, 2015.