Sales and Use Tax Exemption for Electrical Generating Facilities (North Dakota)
Last modified on December 17, 2014.
Financial Incentive Program
|Name||Sales and Use Tax Exemption for Electrical Generating Facilities|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial|
|Eligible Technologies||Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Municipal Solid Waste, CHP/Cogeneration, Anaerobic Digestion, Coal with CCS, Natural Gas, Nuclear|
|Energy Category||Renewable Energy Incentive Programs|
|Equipment Requirements||Must have at least one single electrical generation unit with a capacity of at least 100 kW|
|Program Administrator||Office of State Tax Commissioner|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
Electrical generating facilities are exempt from sales and use taxes. 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 (kW). For wind facilities, the equipment must be purchased between July 2011 and January 2017. For non-wind and non-coal facilities, the facility must sell the electricity it produces or use it on site for a business-related activity. 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 §§ 57-39.2-04.2|
|Authority 2:||ND Century Code §§ 57-40.2-04.2|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.