ND HB1382

Extends the construction completion deadline for wind-powered electrical generating facilities to qualify for sales tax exemption from January 1, 2015 to January 1, 2017.

Exempts sales of production and environmental upgrade equipment delivered on or after January 1, 2007, when used exclusively in power plants, repowering projects, or processing units from North Dakota sales tax.

Exempts sales of tangible personal property used in construction of new power plants, expansion of existing power plants, environmental upgrades, repowering projects, or upgrades to oil refineries and gas processing plants from sales tax.

Requires power plant operators to obtain a certificate from the commissioner prior to purchase to receive the exemption, or alternatively pay taxes and apply for a refund.

Allows operators to seek refunds for taxes paid by contractors on qualifying equipment and materials used in eligible power plant and processing unit projects.