Sales Tax Exemptions

Ag Commodity Processing Plant Construction Materials

Computer & Telecom Equipment

Electrical Generating Facilities - Wind-Powered

Electrical Generating Facilities - Other

Gas Processing Facilities

Manufacturing Equipment

Oil Refineries

Sales Tax Exemption Approval Process

Biodiesel Equipment

Carbon Dioxide for Enhanced Oil & Gas Recovery

Hydrogen Generation Facility

Electrical Generating Facilities--Coal-Powered

A sales and use tax exemption may be granted for purchasing building materials, production equipment and other tangible personal property used in the construction of coal-powered electrical generating facilities. To qualify, the facility must convert coal from its natural form into electrical power and have at least one single electrical generation unit with a capacity of 50,000 kilowatts or more.

[Reference: N.D.C.C. §§ 57-39.2-04.2 and 57-40.2-04.2]

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