Sales Tax Exemption for Wind, Other Generators and Hydrogen Facilities (North Dakota)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place North Dakota

Name Sales Tax Exemption for Wind, Other Generators and Hydrogen Facilities
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Industrial
Eligible Technologies Wind, Hydrogen, Other Generators
Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100%






Equipment Requirements Electric generators must have a capacity of 100 kW or greater; construction of electric generators must begin before 1/1/2011
Start Date 2005-06-30
Expiration Date 2010-06-30

















Program Administrator North Dakota Department of Commerce
Website http://www.nd.gov/tax//genpubs/energy.pdf
Date added to DSIRE 2001-05-21
Last DSIRE Review 2007-05-25



References DSIRE[1]


Summary

North Dakota offers a sales and use tax exemption for hydrogen facilities, large wind turbines and certain other facilities that generate electric power. The sales tax exemption for wind energy is available to the owners of wind farms that include at least one turbine with a nameplate capacity of 100 kilowatts (kW) or greater. In April 2007, the exemption was extended to the owners of any other electricity-generating facility with a capacity of 100 kW or greater that produces electricity for resale or for use in a business activity. The exemption applies to building materials, production equipment and other tangible personal property used in the construction of the facility. The exemption applies to any sales or use tax that would be due resulting from eligible generators constructed before January 1, 2011.

Generators must receive prior approval from the State Tax Commissioner to qualify for the exemption at the time of the purchase. If prior approval is not received, the owner must pay the tax and then apply to the State Tax Commissioner for a refund.

Under a separate statute, a sales and use tax exemption is available to owners of hydrogen facilities and the production, storage and transportation equipment used by a facility engaged in hydrogen generation. Hydrogen may be used to power an internal combustion engine or fuel cell. "Storage" is defined as "stationary and portable hydrogen containers or pressure vessels, piping, tubing, fittings, gaskets, controls, valves, gauges, pressure regulators, safety relief devices, and other accessories intended for hydrogen storage containers or pressure vessels."


Authorities (Please contact the if there are any file problems.)

Authority 1 ND Century Code 57-39.2-04.2 (Electric generators)
Date Effective 2001-06-30
Date Enacted 3/2001
Expiration Date 1/2011

Authority 2: ND Century Code 57-43.2-02.4 (Hydrogen)
Date Effective 2005-06-30

Expiration Date 2010-06-30
















Incentive Contact

Contact Name Joe Murphy
Department North Dakota Department of Commerce
Division Division of Community Services
Address 1600 East Century Avenue, Suite 2
Address 2 PO Box 2057
Place Bismarck, North Dakota
Zip/Postal Code 58502-2057
Phone (701) 328-5300


Email jmurphy@nd.gov
Website http://www.communityservices.nd.gov/Energy
Contact Name Public Information - State Tax Commissioner
Department Office of the State Tax Commissioner

Address State Capitol
Address 2 600 East Boulevard Ave.
Place Bismarck, North Dakota
Zip/Postal Code 58505-0599
Phone (701) 328-2770


Email taxinfo@nd.gov
Website http://www.nd.gov/tax
     

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"