Primary Sector Development Exemption in North Dakota

Tuesday, September 27th, 2011

North Dakota

Companies that have been certified by the North Dakota Department of Commerce as a "primary sector company" may purchase certain tangible personal property exempt from tax under the Primary Sector Development exemption. A "primary sector company" is defined as a company that, "through the employment of knowledge or labor adds volume to a product, process, or services which results in the creation of new wealth." When applying for the exemption, the business must include the following information: 1) the owner and location of the primary sector project; 2) a description of the project and why it qualifies for the exemption; 3) the estimated duration of the project; and 4) the estimated cost of the project and the portion of that cost that is applicable to materials. Property that is eligible for the exemption includes, but is not limited to: computer equipment and related software, monitor/display units, printers, optical readers, and telecommunications equipment.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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