A BILL for an Act to create and enact a new section to chapter 57‑39.2 of the North Dakota Century Code, relating to a sales and use tax exemption for purchases made by a contractor, subcontractor, or builder on behalf of an exempt entity; to amend and reenact section 57‑40.2‑03.3 of the North Dakota Century Code, relating to use tax on contractors; and to provide an effective date.