Solar & Battery Regulation & Incentive Programs

Sales Tax Exemption for Hydrogen Generation Facilities

Program Overview


Category:
Financial Incentive
Program Type:
Sales Tax Incentive
Implementing Sector:
State
State:
North Dakota
Eligible Storage Technologies:
Hydrogen, Fuel Cells using Renewable Fuels
Website:
https://www.nd.gov/tax/user/businesses/exemptionsrefundscredits---businesses/sales-tax-exemptions#:~:text=Hydrogen%20Generation%20Facility,are%20exempt%20from%20sales%20tax.
Incentive Amount:
100%
Administrator:
Office of State Tax Commissioner
Applicable Sectors:
Commercial, Industrial
Last Updated:
07/31/2020

Summary

In North Dakota, the sale of hydrogen used to power an internal combustion engine or a fuel cell is exempt from sales tax. In addition, any equipment used by a hydrogen generation facility for the production and storage of hydrogen is exempt from sales tax. Stationary and portable hydrogen containers or pressure vessels, piping, tubing, fittings, gaskets, controls, valves, gauges, pressure regulators, safety relief devices are included as eligible equipment. 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. 


Authorities

NameEnacted DateEffective DateExpired Date
ND Century Code § 57-39.2-04(50)