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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
Oil Refineries
Telecommunications Infrastructure
Biodiesel Equipment
Carbon Dioxide for Enhanced Oil & Gas Recovery
Hydrogen Generation Facility

Sales Tax Exemption Approval Process

For coal mine machinery and equipment, the mine operator is required to apply for a refund of the qualifying tax paid. For all other sales tax exemptions, prior approval must be obtained from the State Tax Commissioner to qualify for the exemption at the time of purchase. If prior approval is not received, the purchaser must pay the tax and the project owner may apply for a refund of the tax paid on any property ultimately approved for exemption.

Contractors that purchase and install or consume tangible personal property eligible for exemption are required to pay sales or use tax on all property used in an exempt project unless the project owner provides an exemption letter issued by the Tax Commissioner stating that contractors are not liable for sales or use tax. Project owners may apply for a refund of tax paid by contractors on property qualifying for exemption.

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