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ND HB1028
Bill
Status
1/3/2017
Primary Sponsor
Legislative Management
Click for details
AI Summary
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Amends sales and use tax exemptions for wind-powered electrical generation facilities by removing the January 1, 2017 completion deadline in the sales tax code and the January 1, 2015 deadline in the use tax code.
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Wind-powered facilities must have at least one electrical energy generation unit with a nameplate capacity of 100 kilowatts or more to qualify for the exemptions on materials and equipment used in construction or expansion.
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Extends exemptions to tangible personal property and production equipment used in constructing new wind facilities, expanding existing facilities, and adding environmental upgrades.
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Requires operators to obtain a certificate from the commissioner prior to purchase to receive the exemption at point of sale; operators may apply for refunds if tax was paid without pre-approval.
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Makes Section 1 retroactively effective for taxable events after December 31, 2016, and Section 2 retroactively effective for taxable events after December 31, 2014.
Legislative Description
A sales and use tax exemption for materials used in the construction or expansion of a wind-powered electrical generation facility; to provide an effective date; and to provide for retroactive application.
Last Action
Second reading, failed to pass, yeas 9 nays 83
2/1/2017