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

Biodiesel Equipment

Carbon Dioxide for Enhanced Oil & Gas Recovery

Hydrogen Generation Facility

Coal Mine Machinery or Equipment

A sales and use tax exemption 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.

• [Reference: N.D.C.C. § 57-39.2-04.8]

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