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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 - Wind-Powered
Electrical Generating Facilities - Other
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

Gas Processing Facilities

A sales and use tax exemption may be granted for purchasing building materials, equipment, and other tangible personal property used in the expansion or construction of a gas processing facility. Also, tangible personal property used to construct or expand a system to compress, process, collect, or gather gas recovered from an oil or gas well in North Dakota may qualify for an exemption. In addition, purchases of machinery, equipment, and related facilities for environmental upgrades that exceed $100,000 and that reduce emissions, increase efficiency, or enhance reliability of equipment may also qualify for an exemption.


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