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HB 1139 North Dakota House · 69th Legislative Assembly (2025-26)

AN ACT to create and enact a new subsection to section 57-39.2-04 of the North Dakota Century Code, relating to a sales tax exemption for fire departments; and to provide an effective date.

House Bill 1139 proposes to create a new sales tax exemption for fire departments in North Dakota. If enacted, this bill would allow fire departments to be exempt from paying sales tax on their purchases. The bill achieves this by amending section 57-39.2-04 of the North Dakota Century Code to include this specific exemption. It also provides for an effective date for the change to take effect.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for fire departments, providing tax relief and reducing operational costs, aligning with fiscal support for public services.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Apr 2025
House Passage
Feb 2025
Senate Passage
Apr 2025
Signed into Law
Apr 2025
Introduced Jan 7, 2025 Signed Apr 24, 2025
Maddy AI version diff · 1 comparison

What changed between versions

INTRODUCED → Enrollment · 3 edits
MINOR
This bill was formally enrolled and approved for the Governor after passing both the House and Senate. It creates a sales tax exemption for purchases made by certified fire departments and fire districts in North Dakota, effective for taxable events after June 30, 2025. The document includes official signatures from legislative officers and the Governor's approval section.
Scope change
The bill's scope remains unchanged; it establishes a sales tax exemption for fire departments purchasing goods and services for fire protection purposes.
TIMELINE

Added effective date provision stating the tax exemption applies to taxable events occurring after June 30, 2025.

DEFINITION

Defined 'fire department' as a fire department or fire district that has filed and received approval for a certificate of existence under section 18-04-02.

ENFORCEMENT

Added official enrollment certification including House and Senate vote counts and signature lines for legislative officers and the Governor.

Floor votes · Senate Mar 14, 2025 · House Feb 13, 2025

How they voted

47–0
Passed
Total votes 47
Mar 14, 2025
D Democratic5
5 Yea
100% Yea
R Republican42
42 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
24
Key actions
15
Committee
10
Apr 25, 2025
Introduced
Filed with Secretary Of State 04/23
legislature
Apr 24, 2025
Signed into law
Signed by Governor 04/23
lower
Apr 16, 2025
Upper · Passed
Second reading, passed, yeas 47 nays 0
upper
Apr 16, 2025
Upper · Passed
Conference committee report adopted
upper
Apr 11, 2025
Upper · Passed
Reported back from conference committee, placed on calendar (Senate reject)
upper
Apr 10, 2025
Lower · Passed
Conference committee report adopted
lower
Apr 7, 2025
Lower · Passed
Reported back from conference committee, placed on calendar (Senate reject)
lower
Mar 28, 2025
Upper · Passed
Conference committee appointed Weber Powers Walen
upper
Mar 19, 2025
Lower · Passed
Conference committee appointed D. Anderson J. Olson Grueneich
lower
Mar 14, 2025
Upper · Passed
Second reading, passed as amended, yeas 47 nays 0
upper
Mar 13, 2025
Upper · Passed
Amendment adopted, placed on calendar
upper
Mar 12, 2025
Upper · Passed
Reported back amended, do pass, amendment placed on calendar 6 0 0
upper
Mar 11, 2025
Upper · Passed
Committee Hearing 10:30
upper
Feb 17, 2025
Introduced
Introduced, first reading, referred Finance and Taxation Committee
upper
Feb 13, 2025
Lower · Passed
Second reading, passed, yeas 49 nays 38
lower
Feb 12, 2025
Lower · Passed
Reported back, do not pass, placed on calendar 8 5 1
lower
Jan 13, 2025
Lower · Passed
Committee Hearing 09:00
lower
Jan 7, 2025
Introduced
Introduced, first reading, referred Finance and Taxation Committee
lower
0 primary · 6 co-sponsors

Sponsors

No sponsor information available.