AN ACT to amend and reenact subsection 4 of section 57-39.2-04 of the North Dakota Century Code, relating to exempt sales from educational, religious, or charitable activities conducted by a nonprofit organization in a publicly or privately owned facility; and to provide an effective date.

Added new exclusions to tax exemptions for nonprofit organizations, specifically when gross receipts exceed ten thousand dollars for events in publicly owned facilities without fair market rent payment.

Added exclusions for organizations that compete with retailers by maintaining inventory, conducting regular retail sales from permanent or seasonal locations, or soliciting sales from their own websites.

Established an effective date for taxable events occurring after June 30, 2025.

Changed document formatting from 'FIRST ENGROSSMENT' to 'Enrollment' status, indicating the bill has completed the legislative process and is ready for gubernatorial signature.