Section 57-39.2-04.18 - [Expired Effective 7/1/2025] Sales and use tax exemption for materials used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel1. As used in this section, "renewable feedstock" means ethanol and other types of feedstock from renewable sources.2. Gross receipts from sales of tangible personal property used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel are exempt from taxes under this chapter.3. The exemption may be received only at the time of purchase. To receive the exemption, the owner of the facility must receive from the tax commissioner a certificate indicating the tangible personal property the owner intends to purchase to construct, expand, or upgrade the facility qualifies for the exemption under this section.4. This chapter and chapter 57-40.2 apply to an exemption under this section.Added by S.L. 2023, ch. 38 (SB 2006),§ 7, eff. for taxable events beginning 7/1/2023, exp. 7/1/2025.