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Business Development Assistance

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Tax Credit Certification Forms

Most of the state's economic development tools and incentives are targeted toward primary sector businesses. In fact, legislation for several of these incentives specifies that a business must be 'certified' as a primary sector business by the director of the Economic Development & Finance Division of the N.D. Department of Commerce. Certification does not guarantee receipt of any incentive, but being certified as a primary sector business can be an important first step in the process.

Programs and incentives that may require certification include:

New Jobs Training
Research and Development Company Certification to Sell, Transfer or Assign Unused Tax Credit
Sales Tax Exemption on Computer and Telecommunications Equipment
Seed Capital Investment Tax Credit

Primary-Sector Certification Form (document)
File Size: 152.36 kb

"Primary sector business" means an individual, corporation, limited liability company, partnership, or association which through the employment of knowledge or labor adds value to a product, process, or service that results in the creation of new wealth. The term includes tourism but does not include production agriculture.

Microbusiness Certification (document)
File Size: 124.95 kb

A "microbusiness" is a company with five or fewer employees, located in an economically viable small community. Additional qualifications and definitions are noted on the application form.

Research and Development Company Certification (document)
File Size: 98.58 kb

A business must be certified as a "qualified research and development company" before a taxpayer can elect to sell, transfer, or assign all or part of its unused Research and Experimental Expenditure Tax Credit.

Seed Capital Investment Tax Credit Certification (document)
File Size: 153.44 kb

A taxpayer is entitled to a credit against state income tax liability if they make a qualified investment in a "qualified business" for the Seed Capital Tax Credit.

Agricultural Business Investment Tax Credit Certification (document)
File Size: 121.54 kb

A taxpayer is entitled to a credit against state income tax liability if they make a qualified investment in a "qualified business" for the Agricultural Business Tax Credit.



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