Sales and Use Tax Exemption for Electrical Generating Facilities
| Eligible States | ND |
| Type | Tax Exemption |
| Area of Interest | Renewable Energy |
| Description |
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  |
| Primary Contact | General Information Office of the State Tax Commissioner 600 East Boulevard Avenue Dept. 127 Bismarck, ND 58505 (701) 328-7088 taxinfo@nd.gov |