Last Updated December 4, 2023
Program Overview
Category:
Financial Incentive
State:
North Dakota
Incentive Type:
Sales Tax Incentive
Administrator:
Office of State Tax Commissioner
Start Date:
N/A
Expiration Date:
N/A
Web Site:
N/A
Applicable Sectors:
N/A
Eligible Renewable/Other Technologies:
N/A
Summary
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 exempt 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.