Sales Tax Exemptions

Ag Commodity Processing Plant Construction Materials

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

Manufacturing Equipment

Oil Refineries

Sales Tax Exemption Approval Process

Biodiesel Equipment

Carbon Dioxide for Enhanced Oil & Gas Recovery

Hydrogen Generation Facility

Telecommunications Infrastructure

A sales and use tax exemption may be granted through December 31, 2012 for purchasing tangible personal property used to construct or expand telecommunications service infrastructure within the state. To qualify, the property must be incorporated into a telecommunications service infrastructure owned by a telecommunications company.

• [Reference: N.D.C.C. § 57-39.2-04.7]

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