Combined Heat and Power Partnership
Sales and Use Tax Exemption for Electrical Generating Facilities
| Date Last Updated | 11/16/2012 |
| Incentive Type | Tax |
| State/Federal | ND |
| Incentive Administrator/Contact Office | North Dakota Office of State Tax Commissioner |
| Incentive Initiation Date | 7/1/2011 |
| Incentive Size and Funding Source | Electrical 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 Recipient | Owners of electrical generating facilities in North Dakota. |
| Eligible Fuel | Does Not Specify |
| Eligible Project Size (MW) | >0.1 MW |
| Minimum Efficiency Required (%) | Does Not Specify |
| Other Selected Eligibility Criteria | Non-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 Details | 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. |
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