Severance and sales and use tax exemptions for coal used in certain plants
N.D. Cent. Code § 57-61-01.4
in effect57-61-01.4. Severance and sales and use tax exemptions for coal used in certain
plants.
No state severance tax may be imposed on coal used in, or coal used to produce steam
that is used in, agricultural commodity processing facilities as defined in subsection 4 of section
57-39.2-04.4 located within North Dakota or adjacent states or any facility owned by the state or
a political subdivision of the state. No state severance tax may be imposed on coal purchased
for improvement through the process of coal beneficiation defined in section 57-60-01 which is
subsequently used in, or used to produce steam that is used in, agricultural commodity
processing facilities located within North Dakota or adjacent states or any facility owned by the
state or a political subdivision of the state. The coal mine owner or operator shall require the
person purchasing the coal to certify that amount of coal purchased for use in agricultural
commodity processing facilities or for beneficiation and subsequent use in agricultural
commodity processing facilities or any facility owned by the state or a political subdivision of the
state or to produce steam that is used in any of those facilities.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c61.pdf#nameddest=57-61-01p4Fetched: 10/16/2026