North Dakota § 57-39.2-04.21 Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock

North Dakota Statutes

§ 57-39.2-04.21 — Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock

North Dakota § 57-39.2-04.21

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-04.21 (Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-39.2-04.21 (2026).

Text

a coal processing facility that utilizes coal as a feedstock. 1. Gross receipts from sales of tangible personal property used to construct or expand a coal processing facility that utilizes coal as a feedstock in this state are exempt from taxes under this chapter. To be exempt, the tangible personal property must be incorporated in the structure of the facility or used in the construction process to the point of having no residual economic value. 2. For purposes of this section: a. "Coal processing facility that utilizes coal as a feedstock" means a facility that:

(1)Extracts critical minerals or rare earth elements from lignite coal; or

(2)Creates tangible personal property other than electricity, water, gas, or steam from lignite coal, including lignite coal from which critical miner

Free access — add to your briefcase to read the full text and ask questions with AI

a coal processing facility that utilizes coal as a feedstock.
1. Gross receipts from sales of tangible personal property used to construct or expand a
coal processing facility that utilizes coal as a feedstock in this state are exempt from
taxes under this chapter. To be exempt, the tangible personal property must be
incorporated in the structure of the facility or used in the construction process to the
point of having no residual economic value.
2. For purposes of this section:
a. "Coal processing facility that utilizes coal as a feedstock" means a facility that:
(1) Extracts critical minerals or rare earth elements from lignite coal; or

(2) Creates tangible personal property other than electricity, water, gas, or
steam from lignite coal, including lignite coal from which critical minerals or
rare earth elements have been extracted.
b. "Critical mineral" means a nonfuel mineral or mineral material essential to the
economic or national security of the United States and which has a supply chain
vulnerable to disruption. The term includes aluminum, antimony, arsenic, barite,
bauxite, beryllium, bismuth, cesium, chromium, cobalt, fluorspar, gallium,
germanium, graphite, hafnium, helium, indium, lithium, magnesium, manganese,
niobium, platinum group metals, potash, the rare earth elements group, rhenium,
rubidium, scandium, strontium, tantalum, tellurium, tin, titanium, tungsten,
uranium, vanadium, and zirconium.
c. "Rare earth elements" means any of a series of metallic elements of which the
oxides are classed as rare earths and which include the elements of the
lanthanide series, yttrium and scandium.
3. The owner of the facility must receive from the tax commissioner a certificate that the
tangible personal property used to construct or expand a facility qualifying under this
section which the owner intends to purchase qualifies for the exemption.