The proposed amendments to House Bill No. aim to create new sales tax and motor vehicle excise tax exemptions specifically for fire departments in North Dakota. The bill introduces a new subsection to section 57-39.2-04, which states that gross receipts from sales made to a fire department for the purpose of providing fire protection services will be exempt from sales tax. Additionally, a new subsection to section 57-40.3-04 is established, allowing any motor vehicle acquired or leased by a fire department for fire protection services to be exempt from motor vehicle excise tax.

Both subsections define a "fire department" as a fire department or fire district that has filed and received approval for a certificate of existence under section 18-04-02. The bill specifies that these tax exemptions will be effective for taxable events occurring after June 30, 2025.