nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
Search
Office of State Tax Commissioner, Cory Fong : State of North Dakota
About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
Home  | Frequently Asked Questions Meet the Commissioner | Mission Statement

» 2009 MSATA Conference
» Admin. and Research
» Alcohol
» Coal
» Corporate Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
»Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
» S Corp and Partnership
» Telecommunications
» Tobacco
» Disaster Relief
» Tax Incentives
Tax Facts«
Property Tax Exemption«
Personal Property Tax Exemption«
Property Tax Reduction«
Payment In Lieu of Property Tax«
Oil Tax Incentives«
Sales Tax Exemptions«
Income Tax Exemption«
Income Tax Incentives«
Renaissance Zones«
Jobs Training Assistance«
Need More Information?«
»Tax Professionals
• Career Opportunities
• Frequently Asked Questions
• Miscellaneous Tax Forms and Publications
• Property Tax Relief
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
Computer & Telecom Equipment
Electrical Generating Facilities - Coal-Powered
Electrical Generating Facilities - Wind-Powered
Electrical Generating Facilities - Other
Gas Processing Facilities
Manufacturing Equipment
Oil Refineries
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 by volume is exempt from sales tax.

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

    		•
    Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

    XHTML Validation Link CSS Validation Link Priority 2 Accessibility Link