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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
Coal Mine Machinery or Equipment
Computer & Telecom Equipment
Electrical Generating Facilities - Coal-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

Electrical Generating Facilities--Wind-Powered

A sales and use tax exemption is allowed for purchasing building materials, production equipment, and other tangible personal property used in the construction or expansion of wind-powered electrical generating facilities before July 1, 2017. To be eligible, a facility must have at least one single electrical energy generation unit with a nameplate capacity of 100 kilowatts or more.


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