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ND SB2369
Bill
Status
3/26/2025
Primary Sponsor
Sean Cleary
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AI Summary
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Expands sales tax exemptions for nonprofit educational, religious, or charitable activities to include events held in privately owned facilities, not just publicly owned ones
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Removes the $10,000 taxable sales cap limitation for nonprofit events held in publicly owned facilities when fair market rent has been paid
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Maintains existing exemptions for state/county/district/local fairs, higher education institution events, public school district receipts, and nonprofit music or dramatic arts organizations
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Effective date of July 1, 2025 for taxable events occurring after June 30, 2025
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Passed unanimously in the Senate (47-0) and with bipartisan support in the House (67-26)
Legislative Description
Exempt sales from educational, religious, or charitable activities conducted by a nonprofit organization in a publicly or privately owned facility; and to provide an effective date.
Last Action
Filed with Secretary Of State 03/26
3/27/2025