Are sales tax incentives available for businesses located in North Dakota?
Sales tax law provides sales tax incentives for manufacturing or recycling equipment, agricultural processing equipment and plant construction materials, primary sector businesses (excluding manufacturers and recyclers) computer and telecommunications equipment, and wind-powered electrical generating facilities. Manufacturing, Recycling or Agricultural Processing Plant For manufacturing or recycling equipment or agricultural processing plant construction materials, this exemption only applies to new or expanding businesses located in North Dakota. To qualify for the exemption, the manufacturer must show that there is an increase in production volume, an increase in production types or employment of additional employees. Replacement equipment does not qualify for an exemption unless it creates an expansion. Computer and Telecommunications Equipment Sales and use tax incentives are available for computer and telecommunications equipment if the business has been designated as a primary se
