North DakotaNorth Dakota exempts fire protection purchases from sales tax
Starting July 1, 2025, North Dakota fire departments and districts with approved certificates do not pay sales tax on purchases for fire protection services.
What it does
Fire departments and fire districts with approved certificates do not pay sales tax on purchases made to provide fire protection services.
Argument forThe exemption could reduce costs for eligible fire departments and districts buying items to provide fire protection services.
Argument againstThe certificate approval requirement could keep some departments or districts from getting the tax break when buying supplies for fire protection.
More detail
The law exempts certain sales to fire departments and fire districts from sales tax. This applies to fire departments and fire districts with approved certificates of existence under North Dakota law. The purchase must be for providing fire protection services. The department or district must file a certificate of existence that has been approved. The exemption applies to taxable events occurring after June 30, 2025.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Apr 25Filed with Secretary Of State 04/23Latest
- Apr 24Signed by Governor Kelly Armstrong 04/23Became Law
- Apr 22Sent to GovernorTo Governor
- Apr 22Signed by Speaker
- Apr 21Signed by President
- Apr 16Second reading, passed, yeas 47 nays 0Major
- Apr 16Conference committee report adopted
- Apr 11Reported back from conference committee, placed on calendar (Senate reject)Minor
- Apr 10Conference committee report adopted
- Apr 7Reported back from conference committee, placed on calendar (Senate reject)Minor
- Mar 28Conference committee appointed Weber Powers Walen
- Mar 19Conference committee appointed D. Anderson J. Olson Grueneich
- Mar 19Refused to concur
- Mar 17Returned to House (12)
- Mar 14Second reading, passed as amended, yeas 47 nays 0Passed Senate
- Vote recorded Motion for Final Passage on HB 1139. Result: pass.Upper
- Mar 13Amendment adopted, placed on calendar
- Mar 12Reported back amended, do pass, amendment placed on calendar 6 0 0Minor
- Mar 11Committee Hearing 10:30
- Feb 17Introduced, first reading, referred Finance and Taxation CommitteeMinor
- Feb 14Received from House
- Feb 13Second reading, passed, yeas 49 nays 38Passed House
- Vote recorded Motion for Final Passage on HB 1139. Result: pass.Lower
- Feb 12Reported back, do not pass, placed on calendar 8 5 1Minor
- Jan 13Committee Hearing 09:00
- Jan 7Introduced, first reading, referred Finance and Taxation CommitteeIntroduced
Taxes & BudgetPublic Safety