Versions of See prior versions of a law on LawServer 2023 North Dakota Code 57-39.2-04.17 – Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center 2022 North Dakota Code 57-39.2-04.17 – Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center 2021 North Dakota Code 57-39.2-04.17 – Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center