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Sales Tax Exemption for Hydrogen Generation Facilities

Eligibility 
Commercial
Industrial
Savings Category 
Fuel Cells using Renewable Fuels
Program Info
State 
North Dakota
Program Type 
Sales Tax Incentive
Rebate Amount 

100%

Provider 
Office of the State Tax Commissioner

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 [http://www.nd.gov/tax/genpubs/business-incentives.pdf North Dakota Tax Incentives for Business brochure].