Application Process: 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.
  • If applying for a refund of North Dakota tax paid on qualifying tangible personal property, include a spreadsheet of the qualifying purchases and copies of the purchase invoices.


Century Code Reference: N.D.C.C. §§ 57-39.2-04.2, 57 39.2 04.3, and 57-40.2-04.2