Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Bismarck, ND 58505-0599
Note: This exemption is subject to the state and local tax clearance requirements.
Qualifications
A primary sector or tourism business may qualify for an income tax exemption for up to five years. "Primary sector" refers to a business that adds value to a product, process, or service that produces new wealth in North Dakota. "Tourism" refers to a tourism-related business that is a destination attraction. Eligibility is limited to a new business or to an existing business that expands its operations in North Dakota.
A business is not eligible for the exemption if:
Application Procedures
Application for New or Expanding Business Income Tax Exemption (Project Operator's Application for Income Tax Exemption)
Note: This exemption is subject to the state and local tax clearance requirements.
Qualifications
A primary sector or tourism business may qualify for an income tax exemption for up to five years. "Primary sector" refers to a business that adds value to a product, process, or service that produces new wealth in North Dakota. "Tourism" refers to a tourism-related business that is a destination attraction. Eligibility is limited to a new business or to an existing business that expands its operations in North Dakota.
A business is not eligible for the exemption if:
Application Procedures
Application for New or Expanding Business Income Tax Exemption (Project Operator's Application for Income Tax Exemption)
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