{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-nd-agency-gates-20261025","kind":"incentive_program","state_codes":["nd"],"subject":"North Dakota agency data center exemption qualification gates","scope":"Agency summary and application evidence requirements, not approved benefits or complete statute review.","fields":{"nd_agency_gates_basis":{"value":"Agency data center exemption summary and linked application process, not individual approval or complete statutory interpretation.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"status":{"value":"program","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"completion_gate":{"value":"Agency requires qualified data center completed or substantially refurbished afterDecember31,2020. ExactDecember31not after the date.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"area_gate":{"value":"At least15000square feet with at least50percent of area used for data processing, on single or contiguous land parcel. Both inclusive thresholds required.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"facility_features":{"value":"Sophisticated fire suppression and prevention systems and enhanced security features required by agency summary. No reviewed facility compliance finding.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"eligible_categories":{"value":"Agency describes enterprise information technology equipment and computer software for newly constructed or substantially refurbished qualified data center. No inference operating electricity, all building costs or neighboring sector rules included.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"application_documents":{"value":"Data center application letter additionally includes property tax clearance record, building position diagram, detailed area and space use diagram and completion date. Submission is not approval.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"cost_basis":{"value":"Linked general application asks estimated or actual project cost and qualified property portion, plus qualified purchases list. Estimates are not verified actual investment.","source_ids":["nd-sales-application-20261025"],"locator":"Application Process","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"refund_evidence":{"value":"Refund applicant supplies qualifying purchases spreadsheet and invoice copies for North Dakota tax paid on qualifying property. Filing documents do not establish refund granted.","source_ids":["nd-sales-application-20261025"],"locator":"Application Process","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"review_boundary":{"value":"Only agency Data Centers subsection and linked application process reviewed. Current57-39.2-04.17text, replacement equipment conditions and individual approval not independently reviewed.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"individual_approval":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."},"actual_investment":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."}}}],"sources":{"nd-sales-exemptions-20261025":{"url":"https://www.tax.nd.gov/sales-tax-exemptions-incentives","title":"North Dakota agency data center sales exemption summary","publisher":"North Dakota Office of State Tax Commissioner","published_on":null,"date_note":"Original publication date not verified; fetched check date separate.","scope":"Only Data Centers subsection reviewed, not adjacent othersector exemptions.","checked_at":"2026-10-25T05:34:05.519531+00:00","sha256":"dbd02bc259dcb8a495177b8fee2509420860474cb612a05c50299df3dcf64ab6","tier":"A","establishes_status":["program"]},"nd-sales-application-20261025":{"url":"https://www.tax.nd.gov/sales-tax-exemption-application","title":"North Dakota sales exemption application requirements","publisher":"North Dakota Office of State Tax Commissioner","published_on":null,"date_note":"Original publication date not verified; fetched check date separate.","scope":"Application Process section reviewed, not complete statute or individualized approval.","checked_at":"2026-10-25T05:34:12.997889+00:00","sha256":"a63d6d0e718b9fea22198c8510317cccbfd52ca2f8c25d5cc976606743d606b7","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-nd-agency-gates-20261025","html":"<article><h3>North Dakota agency data center exemption qualification gates</h3><p class=\"layer-scope\">Agency summary and application evidence requirements, not approved benefits or complete statute review.</p><dl class=\"layer-fields\"><dt>Nd agency gates basis</dt><dd>Agency data center exemption summary and linked application process, not individual approval or complete statutory interpretation.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Completion gate</dt><dd>Agency requires qualified data center completed or substantially refurbished afterDecember31,2020. ExactDecember31not after the date.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Area gate</dt><dd>At least15000square feet with at least50percent of area used for data processing, on single or contiguous land parcel. Both inclusive thresholds required.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Facility features</dt><dd>Sophisticated fire suppression and prevention systems and enhanced security features required by agency summary. No reviewed facility compliance finding.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Eligible categories</dt><dd>Agency describes enterprise information technology equipment and computer software for newly constructed or substantially refurbished qualified data center. No inference operating electricity, all building costs or neighboring sector rules included.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Application documents</dt><dd>Data center application letter additionally includes property tax clearance record, building position diagram, detailed area and space use diagram and completion date. Submission is not approval.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Cost basis</dt><dd>Linked general application asks estimated or actual project cost and qualified property portion, plus qualified purchases list. Estimates are not verified actual investment.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemption-application\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Application Process.</p></dd><dt>Refund evidence</dt><dd>Refund applicant supplies qualifying purchases spreadsheet and invoice copies for North Dakota tax paid on qualifying property. Filing documents do not establish refund granted.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemption-application\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Application Process.</p></dd><dt>Review boundary</dt><dd>Only agency Data Centers subsection and linked application process reviewed. Current57-39.2-04.17text, replacement equipment conditions and individual approval not independently reviewed.<span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Individual approval</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Actual tax benefits</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.tax.nd.gov/sales-tax-exemptions-incentives\">North Dakota Office of State Tax Commissioner</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency qualification and application guidance only; no individual award or actual investment finding. Locator: Data Centers subsection.</p></dd></dl></article>"}]}