North Dakota § 57-39.2-04.4 Sales tax exemption for materials used to construct agricultural commodity processing facility

North Dakota Statutes

§ 57-39.2-04.4 — Sales tax exemption for materials used to construct agricultural commodity processing facility

North Dakota § 57-39.2-04.4

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-04.4 (Sales tax exemption for materials used to construct agricultural commodity processing facility) 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 § 57-39.2-04.4 (2026).

Text

commodity processing facility.

1.Gross receipts from sales of tangible personal property used to construct an agricultural commodity processing facility 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.To receive the exemption at the time of purchase, the owner of the facility must receive from the commissioner a certificate that the tangible personal property used to construct an agricultural commodity processing facility which the owner intends to purchase qualifies for the exemption. If a certificate is not received prior to the purchase, the owner shall pay the applicable tax imposed by this

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

commodity processing facility.
1. Gross receipts from sales of tangible personal property used to construct an
agricultural commodity processing facility 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. To receive the exemption at the time of purchase, the owner of the facility must receive
from the commissioner a certificate that the tangible personal property used to
construct an agricultural commodity processing facility which the owner intends to
purchase qualifies for the exemption. If a certificate is not received prior to the
purchase, the owner shall pay the applicable tax imposed by this chapter and apply to
the commissioner for a refund.
3. If the tangible personal property is purchased or installed by a contractor subject to the
tax imposed by this chapter, the owner may apply for a refund of the difference

between the amount remitted by the contractor and the exemption imposed or allowed
by this section.
4. For purposes of this section, the following definitions apply:
a. "Agricultural commodity processing facility" means buildings, structures, fixtures,
and improvements used or operated primarily for the processing or production of
marketable products from agricultural commodities. The term does not include a
facility that provides only storage, cleaning, drying, or transportation of
agricultural commodities.
b. "Facility" means each part of the facility which is used in a process primarily for
the processing of agricultural commodities, including receiving or storing
agricultural commodities; transporting the agricultural commodities or product
before, during, or after the processing; or packaging or otherwise preparing the
product for sale or shipment.
c. "Tangible personal property" does not include tools or machinery used to
construct an agricultural commodity processing facility and does not include
machinery or equipment exempted under section 57-39.2-04.3.