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Sales and Use Tax Exemption for Electrical Generating Facilities

Eligible States ND
Type Tax Exemption
Area of Interest Renewable Energy

North Dakota offers a sales and use tax exemption for electrical generating facilities. The exemption is granted for the purchase of building materials, production equipment, and any other tangible personal property that is used for constructing or expanding the facility. In order to qualify, the facility must have at least one electrical generation unity with a capacity of at least 100 kilowatts. For non-wind facilities, such as anaerobic digestion facilities, the facility must sell the electricity it produces or use it on site for a business-related activity.

Eligible Organizations Commercial/Industrial Business
How to Apply In order to receive the exemption, a request must be made in writing to the Tax Commissioner and must include a description of the equipment, the cost of the equipment, and an explanation of how the equipment enables the business to expand its operations.
For More Information http://www.nd.gov/tax Exit EPA Disclaimer
Primary Contact General Information
Office of the State Tax Commissioner
600 East Boulevard Avenue
Dept. 127
Bismarck, ND 58505
(701) 328-7088

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