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

Biodiesel Equipment

Hydrogen Generation Facility

Carbon Dioxide for Enhanced Oil and Gas Recovery

The sale of carbon dioxide to be used for enhanced recovery of oil or natural gas is exempt from sales and use tax.

[Reference: N.D.C.C. §§ 57-39.2-04(49), and 57-40.2-04(24)]

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