North Dakota

Earlier data center sales tax exemption (expired 2020)

Expired, repealed, vetoed or blocked action

Expired This measure has expired.

Scope

North Dakota House Bill 1089 (2015) created a sales and use tax exemption, codified as N.D.C.C. section 57-39.2-04.13, for enterprise information technology equipment and computer software purchased for use in a qualified data center. Section 2 made the Act retroactively effective for taxable events occurring after 31 December 2014, and Section 3 made the Act effective through 31 December 2020 and ineffective after that date.

Geographic scope
North Dakota
Jurisdiction
State
Authority type
Legislature
Issuing authority
North Dakota Legislative Assembly

Dates

Adopted
No adoption day is recorded
Effective
1 January 2015
Scheduled expiration
31 December 2020
Ended
31 December 2020
Completion condition
Section 3 of the Act: effective through 31 December 2020 and ineffective after that date.
Source document
The source page states no document date
Last checked
23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)

Summary

North Dakota enacted a sales and use tax exemption for enterprise information technology equipment and software used in a qualified data center through House Bill 1089 in 2015, codified as section 57-39.2-04.13. The Act applied to taxable events after 31 December 2014 and was effective only through 31 December 2020. The Century Code now lists the section as expired. A later exemption in section 57-39.2-04.17, enacted in 2021, is a separate measure.

What this does not establish

  • The 15-0383-04000 text is treated as the enrolled bill because it carries the Speaker, President and Governor signature blocks; the signature and filing dates in those blocks are blank in the saved copy, so no adoption day is stored.
  • The stored effective day, 1 January 2015, is derived from Section 2, which applies the Act to taxable events occurring after 31 December 2014; the Governor signed the bill later in 2015.
  • The link between House Bill 1089 and Session Laws 2015, chapter 456 rests on the Century Code note "Expired under S.L. 2015, ch. 456, § 3" and the Legislative Council memorandum identifying House Bill 1089 as the source of section 57-39.2-04.13; the session-law volume itself was not opened.
  • This record does not claim that section 57-39.2-04.17 superseded or extended this exemption; the Legislative Council describes 04.17 as a 2021 reenactment in a modified form.
  • No list of certified data centers or claimed exemptions was checked.

Unresolved questions

None recorded.

Relationships

Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.

Sources

Primary source

https://ndlegis.gov/assembly/64-2015/regular/documents/15-0383-04000.pdf

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