HB 1205 Summary

• Exempts sales tax on tangible personal property used to construct or expand a qualified straddle plant, qualified fractionator, or qualified associated infrastructure in North Dakota

• Defines "qualified fractionator" as a deep cut fractionator with daily design capacity of at least 45,000 barrels of ethane, 15,000 barrels of propane, 13,000 barrels of butane, and 3,000 barrels of C-five plus

• Requires owners to obtain a tax commissioner certificate prior to purchase to receive exemption at point of sale, or pay tax and apply for refund afterward

• Extends the deadline for fertilizer or chemical processing plants to receive air quality permits from June 30, 2019 to June 30, 2023 to qualify for existing exemptions

• Effective for taxable periods beginning after June 30, 2019, with effectiveness of certain provisions contingent on certification that environmental health duties transfer from the state health department to the environmental quality department