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Combined Heat and Power Partnership

Sales and Use Tax Exemption for Electrical Generating Facilities

Date Last Updated11/16/2012
Incentive TypeTax
State/FederalND
Incentive Administrator/Contact OfficeNorth Dakota Office of State Tax Commissioner
Incentive Initiation Date7/1/2011
Incentive Size and Funding SourceElectrical generating facilities are 100% exempt from sales and use taxes in North Dakota. 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.
Eligible RecipientOwners of electrical generating facilities in North Dakota.
Eligible FuelDoes Not Specify
Eligible Project Size (MW)0.1 MW or greater
Minimum Efficiency Required (%)Does Not Specify
Other Selected Eligibility CriteriaNon-wind and non-coal facilities must sell the electricity they produce or use it on site for a business-related activity.
Application Form(s)Application Procedures (PDF) (32 pp, 205K)
Other Incentive DetailsIn 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.
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