Sales Tax Exemptions

Ag Commodity Processing Plant Construction Materials

Computer & Telecom Equipment

Electrical Generating Facilities - Coal-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--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 of wind-powered electrical generating facilities between July 2001 and January 2011. To be eligible, a facility must have at least one single electrical energy generation unit with a nameplate capacity of 100 kilowatts or more.

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

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