A taxpayer is allowed an income tax credit for the employment of an apprentice.
Gross receipts from sales of machinery or equipment used directly in manufacturing of tangible personal property for wholesale, retail, or lease are exempt from sales and use tax if the machinery or equipment is:
- Used in a new recycling plant or a physical or economic expansion of an existing recycling plant
- For replacement machinery or equipment, a physical or economic expansion of an existing recycling plant
- Plant must be used solely for recycling
- The expansion must increase recycling volume or employment.
Not applicable.
To apply for a sales tax exemption, the taxpayer must submit a letter of application to the Office of State Tax Commissioner by email or mail. The letter should include:
- Taxpayer name, address, Federal Employer Identification Number, and North Dakota sales and use tax permit number.
- Name and physical address of the project.
- Description of project and detailed information on how the project meets the exemption qualifications.
- Date of project start and completion.
- Estimated or actual cost of the project and the portion applicable to qualified exempt tangible personal property.
- List of qualified exempt tangible personal property purchased for the project.
- Property Tax Clearance Record -Required.
- Additional information may be requested to determine eligibility for the exemption.
Exemption certificate may be provided by a buyer to a seller to claim an exemption from sales tax.