A BILL for 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 sales of clothing by a thrift store of a nonprofit corporation; and to provide an effective date.

HB 1428 creates a sales tax exemption in North Dakota for sales of clothing. This exemption specifically applies to clothing sold by thrift stores operated by nonprofit corporations. The bill enacts a new subsection to section 57-39.2-04 of the North Dakota Century Code to implement this change, and it also includes an effective date for the new provision.