Solar & Battery Regulation & Incentive Programs

Sales and Use Tax Exemption for Gas Processing Facilities

Program Overview


Category:
Financial Incentive
Program Type:
Sales Tax Incentive
Implementing Sector:
State
State:
North Dakota
Eligible Storage Technologies:
Landfill Gas
Website:
https://www.nd.gov/tax/user/businesses/exemptionsrefundscredits---businesses/sales-tax-exemptions#:~:text=Gas%20Processing%20Facilities,of%20a%20gas%20processing%20facility.
Incentive Amount:
100%
Administrator:
Office of State Tax Commissioner
Applicable Sectors:
Commercial, Industrial
Last Updated:
07/31/2020

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. 


Authorities

NameEnacted DateEffective DateExpired Date
ND Century Code § 57-39.2-04.2 et seq.