What is the disaster recovery tax exemption?
The North Dakota disaster recovery tax exemption provides an exemption from state and local tax filing and payment obligations for out-of-state businesses and employees who are in North Dakota on a temporary basis for the sole purpose of repairing or replacing critical infrastructure that is damaged, or under threat of damage, from a North Dakota state-declared or presidentially-declared disaster or emergency.
"Critical infrastructure" means real and personal natural gas, electrical, and telecommunication transmission property so vital that the incapacity or destruction of that transmission system would impact public health or safety and the economic and physical security of the state or region.
Businesses or employees that qualify for the exemption don't need to file or pay North Dakota tax. For more information see the Tax Relief for Disaster Remediation Work by an Out-of-State Business.
"Critical infrastructure" means real and personal natural gas, electrical, and telecommunication transmission property so vital that the incapacity or destruction of that transmission system would impact public health or safety and the economic and physical security of the state or region.
Businesses or employees that qualify for the exemption don't need to file or pay North Dakota tax. For more information see the Tax Relief for Disaster Remediation Work by an Out-of-State Business.
