North Dakota has amended the definitions of “power plant” and “repowering” to include plants that process or convert coal. The definitions previously only addressed plants that processed or converted lignite. The legislation also provides for an exemption for the sale or production of environmental upgrade equipment that is used exclusively in power plants and delivered on or after January 1, 2007. Oil refinery or gas processing plant environmental upgrade equipment are eligible for a reduced rate and exemption for any eligible equipment purchased after June 30, 2007. (H.B. 1365, Laws 2007, Effective March 30, 2007)