North Dakota Incentives/Policies for Renewables & Efficiency |
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Last DSIRE Review: 07/31/2012
Program Overview:
| State: |
North Dakota |
| Incentive Type: |
Sales Tax Incentive |
| Eligible Renewable/Other Technologies: |
Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Municipal Solid Waste, CHP/Cogeneration, Any Electrical Generation Facilities, Anaerobic Digestion |
| Applicable Sectors: |
Commercial, Industrial |
| Amount: | 100% |
| Equipment Requirements: | Must have at least one single electrical generation unit with a capacity of at least 100 kW |
| Web Site: |
http://www.nd.gov/tax/taxincentives/sales/
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Authority 1:
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ND Century Code §§ 57-39.2-04.2
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Authority 2:
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ND Century Code §§ 57-40.2-04.2
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Summary:
Electrical generating facilities are 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. 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 2015. 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.
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Contact:
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General Information
Office of the State Tax Commissioner
600 East Boulevard Ave.
Dept. 127
Bismarck, ND 58505-0599
Phone: (701) 328-7088
Fax: (701) 328-3700
E-Mail: taxinfo@nd.gov
Web Site: http://www.nd.gov/tax
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.
While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.
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