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Goodrich Corporation to Expand at Jamestown Plant
 Sales Tax Exemption Available


A sales and use tax exemption is allowed for the purchase of computer and telecommunications equipment if it is an integral part of a primary-sector business or a physical or economic expansion of a primary-sector business. This exemption does not extend to the purchase of replacement equipment.

The ND Tax Department decides which equipment qualifies for this exemption. The Department of Commerce decides which companies qualify as primary-sector businesses*.

To apply for primary-sector certification, click here and complete the Application for Primary-Sector Certification found at the bottom of the page.

For more details, contact Cory Finneman at the Economic Development & Finance Division, 701-328-5328 or Miles Vosberg at the ND Tax Department, 701-328-3011.

*A primary-sector business creates new wealth and adds value to a product, process or service through the employment of knowledge or labor.

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