Sales Tax Exemptions, Office of State Tax Commissioner, Tax Department, North Dakota

Office of State Tax Commissioner, Cory Fong : State of North Dakota

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	600 E. Boulevard Ave.
	Bismarck, ND 58505-0599

	328.7088 phone
	701.328.3700 fax
	877.328.7088 toll-free

Sales Tax Exemptions

Ag Commodity Processing Plant Construction Materials

Coal Mine Machinery or Equipment

Computer & Telecom Equipment

Electrical Generating Facilities - Coal-Powered

Electrical Generating Facilities - Wind-Powered

Electrical Generating Facilities - Other

Gas Processing Facilities

Manufacturing Equipment

Telecommunications Infrastructure

Sales Tax Exemption Approval Process

Carbon Dioxide for Enhanced Oil & Gas Recovery

Hydrogen Generation Facility

Biodiesel Equipment

The sale of equipment not installed by the seller to a facility licensed under [N.D.C.C. § 57-43.2-05] to enable the facility to sell diesel fuel containing at least 2% biodiesel fuel or green diesel fuel by volume is exempt from sales tax.

[Reference: N.D.C.C. § 57-39.2-04(51)]

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