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Pollution control and abatement equipment for manufacturing is exempt from sales and use tax. Pollution abatement equipment means any equipment, including parts and accessories, used to eliminate, prevent or reduce air and water pollutants emitted resulting from the manufacturing process. This category also includes equipment used for the purpose of treating, pre-treating or modifying any potential solid, liquid or gaseous pollutants that might be harmful, detrimental or offensive to human, animal or plant life or to property. Neither buildings housing such control and abatement equipment, nor equipment used within a building's interior primarily for health, comfort or safety purposes is eligible for this exemption

Recipients are biodiesel or green diesel producers, suppliers and sellers.

Recipients are ethanol and biodiesel producers who meet the following criteria:

-- Production facility must be located in North Dakota;
-- Facility must produce agriculturally derived denatured ethanol, or biodegradable, combustible liquid fuel derived from vegetable oil or animal fat;
(...)

Any project proposing education, R&D or marketing of renewable energy resources, materials or products is eligible. Projects must demonstrate a high probability of advancing to a commercially viable stage supported by a road map to commercialization; have significant involvement from a North Dakota private entity; not be duplicative of other research or demonstration projects or technology.

The program is aimed at the following "Technology Focus Areas":

Advanced Materials
Aero propulsion Power Management
Fuel Cells and Energy Storage
(...)
Solar Photovoltaics
(...)

Funding goes to the highest scoring proposals to invest in the following technology areas:

Advanced Materials related to advanced polymers, ceramics, composites, carbon fibers and nanotubes, and specialty metals and alloys;
Aero propulsion Power Management;
Fuel Cells and Energy Storage;
(...)
Solar Photovoltaics.

Recipients are companies that fall into one of the State's targeted industry sectors or key business functions: Advanced Energy and Environmental Technologies; (...)

Recipients are producers of electricity utilizing alternative, zero-emission fuel. As of December 31, 2012, the program no longer covered small wind turbine manufacturers. As of July 1, 2017, the program no longer covered new wind facilities.

Recipients include certain new/expanding manufacturers, R&D companies, computer services and data processing companies, aircraft repair companies, oil refineries, and certain wind power generators. Threshold requirements include: investment of at least $250,000 and addition of $250,000 in annual payroll in counties with a population of 75,000 or less. If the company is located in a larger county, an annualized payroll of at least $1,000,000 is required. (...)

This tax provision allows eligible refineries in Oklahoma to allocate all or a portion of the cost of complying with sulphur regulations (issued by the Environmental Protection Agency) to their respective owners rather than incurring the corresponding corporate taxes at the refinery level. The rules can thus enable owners to transfer deductions to taxpayers facing higher marginal tax rates.