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Office of State Tax Commissioner, Ryan Rauschenberger : 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 Gasification Byproducts
Computer & Telecom Equipment
Electrical Generating Facilities - Coal-Powered
Electrical Generating Facilities - Wind-Powered
Electrical Generating Facilities - Other
Gas Processing Facilities
Liquefied Gas Processing
Manufacturing Equipment
Oil Refineries
Telecommunications Infrastructure
Sales Tax Exemption Approval Process
Biodiesel Equipment
Carbon Dioxide for Enhanced Oil & Gas Recovery
Hydrogen Generation Facility

Coal Mine Machinery or Equipment

A sales and use tax exemption and refund may be granted for machinery or equipment used to produce coal from a new mine in North Dakota. The exemption for each new mine is limited to the first $5 million of sales and use tax paid. The exemption extends to replacement machinery or equipment if the capitalized investment in the new mine exceeds $20 million.


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