North Dakota

Sales tax exemption for qualified data center IT equipment

Incentive or explicitly supportive policy

In effect This instrument is recorded as currently in effect as of the dataset date.

Scope

N.D.C.C. 57-39.2-04.17 exempts from North Dakota sales tax the gross receipts from sales of enterprise information technology equipment and computer software purchased for use by a qualifying business in a qualified data center, including upgrades and replacements, under certificates and refund procedures administered by the Tax Commissioner.

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

Dates

Adopted
No adoption day is recorded
Effective
Several dates apply; see the source
Scheduled expiration
See completion condition
Ended
Not recorded as ended
Completion condition
The opened section states no end date.
Source document
The source page states no document date
Last checked
22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)

Summary

North Dakota Century Code section 57-39.2-04.17 exempts enterprise information technology equipment and computer software bought by a qualifying business for use in a qualified data center from sales tax. The Tax Commissioner certifies qualified data centers and handles contractor refunds. The section heading notes retroactive application, but the note and the enacting session law were not opened, so no effective day is stored.

What this does not establish

  • The retroactive-application note and the enacting session law were not opened.
  • An earlier data center exemption, section 57-39.2-04.13, is not part of this record, and this record does not claim the newer section formally superseded it.
  • Subsection 8 also requires a qualified data center owner to file a report with the Tax Commissioner by 31 January each year showing the exemption claimed, jobs created or retained and local incentives received; that reporting duty is not restated in the exact scope.

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/cencode/t57c39-2.pdf

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