Exemptions/Refunds/Credits for Businesses

North Dakota is a great place to live and do business. North Dakota has a variety of tax exemptions, refunds and credits that are available to businesses. Details may be found using the links on the right.

Notice of Disclosure to Legislature
Upon written request from the chairman of Legislative Management or a chairman of a standing committee of the North Dakota Legislative Assembly, the law requires the Office of State Tax Commissioner to disclose the amount of any tax deduction or tax credit earned or claimed by a taxpayer. The taxpayer’s name, social security number or federal employer identification number, or any other information specifically prohibited from being disclosed under North Dakota tax law remains confidential and will not be disclosed. This potential disclosure applies to deductions and credits earned or claimed on or after August 1, 2017.
Reference: N.D.C.C. § 57-01-02

Tax Clearance Record Requirement for Certain Tax Incentives
On or after August 1, 2017, certain state and local tax incentive listed under N.D.C.C. § 54-35-26 may not be granted to, or claimed, by a taxpayer unless the taxpayer has satisfied all state and local tax obligations and tax liens of record for taxes owed to North Dakota or a political subdivision. Before a listed tax incentive may be granted or claimed, a taxpayer may have to obtain a property tax clearance record from a county or a state tax clearance record from the Office of State Tax Commissioner. For more information, see state and local tax clearance requirements.
Reference: N.D.C.C. § 57-01-15.1