Sales and Use Tax Exemption for Gas Processing Facilities (North Dakota)

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Last modified on January 5, 2015.

Financial Incentive Program

Place North Dakota

Name Sales and Use Tax Exemption for Gas Processing Facilities
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Industrial
Eligible Technologies Landfill Gas
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, materials purchased for building or expending gas processing facilities are exempt from sales and use taxes. Building materials, equipment, and other tangible property are eligible for the exemption. In addition, any tangible property used to build or expand a facility that compresses, processes, or gathers gas may qualify for the exemption. Equipment purchases that exceed $100,000 that are purchased in order to reduce emissions, increase efficiency, or enhance the reliability of a gas processing facility may also qualify for the exemption. 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 §§ 57-39.2-04.2 et seq.

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


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