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 materials used to construct, expand, or upgrade a hospice care facility owned by a hospice program; to amend and reenact subsection 3 of section 57-40.2-03.3 of the North Dakota Century Code, relating to a use tax exemption for materials used to construct, expand, or upgrade a hospice care facility owned by a hospice program; and to provide an effective date.