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

Oil Refineries

A sales and use tax exemption may be granted for building materials, equipment, and other tangible personal property used to expand or construct an oil refinery in North Dakota. To qualify, the facility must have a nameplate capacity of processing at least 5,000 barrels of oil per day. In addition, purchases 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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