Sales Tax Exemptions

Ag Commodity Processing Plant Construction Materials

Coal Mine Machinery or Equipment

Computer & Telecom Equipment

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

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 or expansion of coal-powered electrical generating facilities. To qualify, the facility must convert beneficiated coal or 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]

---