§ 57-39.2-04.20 — Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery

North Dakota § 57-39.2-04.20

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.2: Sales Tax

Text

expansion, or environmental upgrade of a renewable feedstock refinery.
1. As used in this section:
a. "Environmental upgrade" means an investment of more than one hundred
thousand dollars in machinery, equipment, and related facilities for reducing
emissions, increasing efficiency, or enhancing reliability of the equipment at a
new or existing renewable feedstock refinery.
b. "Renewable feedstock" means "renewable biomass" as defined in 40 CFR
section 80.1401.
c. "Renewable feedstock refinery" means a facility in this state which creates
gasoline, jet fuel, or other transportation fuels by refining renewable feedstock
through deoxygenation and has a nameplate capacity of processing of no fewer
than five thousand barrels of renewable feedstock per day, and all adjacent units
that are used in the processing of renewable feedstock.
2. Gross receipts from sales of tangible personal property used in constructing,
expanding, or making an environmental upgrade to a renewable feedstock refinery are
exempt from taxes under this chapter.
3. The exemption may be received only at the time of purchase. To receive the
exemption, the owner of the renewable feedstock refinery must receive a certificate
from the tax commissioner indicating the tangible personal property used to construct,
expand, or make environmental upgrades to a renewable feedstock refinery that the
owner intends to purchase qualifies for the exemption under this section.
4. This chapter and chapter 57-40.2 apply to an exemption under this section.