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

Oil Refineries

Sales Tax Exemption Approval Process

Biodiesel Equipment

Carbon Dioxide for Enhanced Oil & Gas Recovery

Hydrogen Generation Facility

Manufacturing Equipment

A new or expanding plant may exempt machinery or equipment from sales and use taxes if it is:

• used primarily for manufacturing or agricultural processing, or
• used solely for recycling.

The expansion must increase production volume, employment, or the types of products that can be manufactured or processed.

[Reference: N.D.C.C. § 57-39.2-04.3]

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