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.