Sales Tax Exemption for Hydrogen Generation Facilities (North Dakota)

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Last modified on January 5, 2015.

Financial Incentive Program

Place North Dakota

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

Program Administrator Office of State Tax Commissioner

References DSIRE[1]


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.

Incentive Contact

Contact Name General Information
Department Office of the State Tax Commissioner
Address 600 East Boulevard Ave.
Address 2 Dept. 127
Place Bismarck, North Dakota
Zip/Postal Code 58505-0599
Phone (701) 328-7088


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.[1]


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