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

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 (Larry--link to: http://www.legis.nd.gov/cencode/t57c432.pdf) 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)]

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