North Dakota § 57-39.2-04.8 Sales tax exemption for machinery or equipment used to produce coal from a new mine

North Dakota Statutes

§ 57-39.2-04.8 — Sales tax exemption for machinery or equipment used to produce coal from a new mine

North Dakota § 57-39.2-04.8

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-04.8 (Sales tax exemption for machinery or equipment used to produce coal from a new mine) 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 § 57-39.2-04.8 (2026).

Text

from a new mine.

1.Gross receipts from sales of machinery or equipment used to produce coal from a new mine located in this state are exempt from the tax imposed by this chapter. The exemption for each new mine under this section is limited to the first five million dollars of sales and use tax paid.

2.Purchase of replacement machinery or equipment is exempt if the capitalized investment in the new mine exceeds twenty million dollars using the United States generally accepted accounting principles. Purchases of repair or replacement parts for existing machinery or equipment are not exempt under this section.

3.The mine operator shall apply to the commissioner for a refund of sales and use taxes paid for which the exemption is claimed under this section. A refund claim may not exceed the

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from a new mine.
1. Gross receipts from sales of machinery or equipment used to produce coal from a new
mine located in this state are exempt from the tax imposed by this chapter. The
exemption for each new mine under this section is limited to the first five million dollars
of sales and use tax paid.
2. Purchase of replacement machinery or equipment is exempt if the capitalized
investment in the new mine exceeds twenty million dollars using the United States
generally accepted accounting principles. Purchases of repair or replacement parts for
existing machinery or equipment are not exempt under this section.
3. The mine operator shall apply to the commissioner for a refund of sales and use taxes
paid for which the exemption is claimed under this section. A refund claim may not
exceed the limitation in subsection 1. If the machinery or equipment is used directly or
indirectly to produce coal, the interest provisions of section 57-39.2-25 do not apply to
purchases made before July 1, 2015. Application for the refund must be made at the
time and in the manner directed by the commissioner and must include sufficient
information to verify the correctness of the refund claim.
4. For purposes of this section:
a. "Machinery or equipment" means machinery or equipment purchased after
December 31, 2010, and used directly or indirectly to uncover, sever, crush,
handle, or transport coal removed from the earth. "Machinery or equipment"
includes draglines, excavators, rolling stock, conveyor equipment, reclamation
equipment, equipment to pulverize coal, water trucks, fuel trucks, low-boys,
cranes, lubrication trucks, motor graders, service trucks, light plants, and
dewatering equipment, but does not include rail spurs, office buildings,
workshops, or any component not used directly to uncover, sever, crush, handle,
or transport coal removed from the earth.
b. "New mine" means an area permitted under chapter 38-14.1 by the public service
commission after December 31, 2010.
c. "Produce coal" means mining operations to uncover, sever, crush, handle, or
transport coal from its natural location under the earth's surface to the mouth of
the mine and all activities necessary and incidental to the reclamation of that
location.