ND HB1410

Exempts liquefied natural gas (LNG) used for agricultural, industrial, or railroad purposes from special fuels taxes under sections 57-43.2-02 and 57-43.2-03.

Exempts sales of tangible personal property used to construct or expand an LNG processing facility in North Dakota from sales tax, provided the property is incorporated into the facility structure or used in construction with no residual economic value.

Requires facility owners to obtain a certificate from the tax commissioner prior to purchase to receive the sales tax exemption; without prior certification, owners must pay tax and apply for a refund.

Allows contractors who purchase exempt materials for facility construction to receive refunds of the difference between amounts remitted and the exemption allowed.

Sections 2 and 3 are effective for taxable events after June 30, 2013; Sections 1, 4, and 5 become effective upon tax commissioner certification that LNG plant construction is complete.