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Commerce and economic-development groups defend sales-tax exemptions as a tool for big projects

Tax Reform Relief Advisory Committee · December 3, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Business and Commerce witnesses told a legislative committee that sales-and-use tax exemptions are a scalable, low-risk tool for attracting major capital projects; staff will follow up with data requests about reapplications, durations and which firms remain on incentives.

During an interim session of the Tax Reform Relief Advisory Committee, economic-development representatives and the Department of Commerce presented the case for continuing sales-and-use tax exemptions for capital projects.

Matt Marshall of the Economic Development Association of North Dakota told members the exemption ‘‘is sometimes the most effective thing that can help move a business from making an investment or not’’ and urged lawmakers to keep current incentives unchanged. Marshall said sales-tax exemptions lower the risk profile for transformative…

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