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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
Gas Processing Facilities
Liquefied Gas Processing
Oil Refineries
Telecommunications Infrastructure
Sales Tax Exemption Approval Process
Biodiesel Equipment
Carbon Dioxide for Enhanced Oil & Gas Recovery
Hydrogen Generation Facility

Manufacturing, Agricultural, or Recycling 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.


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