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Tax Structure

Items Exempt from State Tax

  • Sales of machinery and equipment that will be used primarily in:
    • manufacturing or assembling of tangible personal property for wholesale or retail sale or lease, and
    • production agriculture
  • Qualified sales of building materials that will be incorporated into real estate as part of a project for which a Certificate of Eligibility for Sales Tax Exemption has been issued by the enterprise zone administrator
  • Qualifying purchases of tangible personal property used in a manufacturing or assembling process by businesses located in an enterprise zone and certified by the Department of Commerce and Economic Opportunity as qualifying to make these purchases because jobs will be created or retained
  • Sales of tangible personal property to interstate carriers for hire used as rolling stock (i.e. semi-tractor trailers, railroad cars)
  • Property held or used for business or production of income (commonly known as tangible personal property)

Items Subject to State Tax