Sales Tax Exemptions

Ag Commodity Processing Plant Construction Materials

Computer & Telecom Equipment

Electrical Generating Facilities - Coal-Powered

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

Sales of hydrogen used to power an internal combustion engine or fuel cell are exempt from sales tax. Equipment used directly and exclusively in the production and storage of this hydrogen by a hydrogen generation facility is also exempt from sales tax.

[Reference: N.D.C.C. § 57-39.2-04(50)]

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