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North Dakota

North Dakota

Incentives/Policies for Renewables & Efficiency

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Sales and Use Tax Exemption for Gas Processing Facilities   

Last DSIRE Review: 07/31/2012
Program Overview:
State: North Dakota
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Landfill Gas
Applicable Sectors: Commercial, Industrial
Amount:100%
Web Site: http://www.nd.gov/tax/taxincentives/sales/gasprocessing.html
Authority 1:
ND Century Code ยงยง 57-39.2-04.2 et seq.
Summary:

In North Dakota, materials purchased for building or expending gas processing facilities are exempt from sales and use taxes. Building materials, equipment, and other tangible property are eligible for the exemption. In addition, any tangible property used to build or expand a facility that compresses, processes, or gathers gas may qualify for the exemption. Equipment purchases that exceed $100,000 that are purchased in order to reduce emissions, increase efficiency, or enhance the reliability of a gas processing facility may also qualify for the exemption. 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. The Tax Commissioner will notify the taxpayer in writing if the project qualifies for an exemption. For more information, see the North Dakota Tax Incentives for Business brochure.


 
Contact:
  General Information
Office of the State Tax Commissioner
600 East Boulevard Ave.
Dept. 127
Bismarck, ND 58505-0599
Phone: (701) 328-7088
E-Mail: taxinfo@nd.gov
Web Site: www.nd.gov/tax
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

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Copyright 2012 - 2013 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.