Sales Tax Exemption for Hydrogen Generation Facilities (North Dakota)
This is the approved revision of this page, as well as being the most recent.
Last modified on January 5, 2015.
Financial Incentive Program
|Name||Sales Tax Exemption for Hydrogen Generation Facilities|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial|
|Eligible Technologies||Hydrogen, Fuel Cells using Renewable Fuels|
|Energy Category||Renewable Energy Incentive Programs|
|Program Administrator||Office of State Tax Commissioner|
|Date added to DSIRE||2011-09-01|
|Last DSIRE Review||2014-11-24|
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 exemption 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. For more information, see the North Dakota Tax Incentives for Business brochure.
|Contact Name||General Information|
|Department||Office of the State Tax Commissioner|
|Address||600 East Boulevard Ave.|
|Address 2||Dept. 127|
|Place||Bismarck, North Dakota|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||ND Century Code §§ 57-39.2-04(50)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.