North Dakota Sales Tax on Manufacturing and Machinery North Dakota: Sales Tax Handbook

North Dakota:

Are Manufacturing and Machinery subject to sales tax?

While North Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in North Dakota, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in North Dakota.

In the state of North Dakota, the exemptions are made available for certain purchases will be used in the workings of a new or expanding plant.

Raw Materials
Sales of raw materials are exempt from the sales tax in North Dakota.

Utilities & Fuel
In the state of North Dakota, the natural gas and fuels which are used for heating purposes are generally considered to be exempt.

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