New Sales & Use Tax Exemptions

Your sales and purchases of the following property may be eligible for a sales and use tax exemption:

  • A full exemption on liquefied petroleum gas (LPG) used in a qualified residence for household activities or by a qualified person for producing and harvesting agricultural products. This exemption is implemented by Regulation 1533, Liquefied Petroleum Gas, and may be claimed using the sample exemption certificate for LPG purchases.
  • A partial* sales and use tax exemption for farm equipment & machinery (and parts thereof). This exemption is implemented by Regulation 1533.1, Farm Equipment and Machinery, and may be claimed using the sample exemption certificate for farm equipment purchases.
  • A partial* sales and use tax exemption for timber harvesting equipment & machinery (and parts thereof). This exemption is implemented by Regulation 1534, Timber Harvesting Equipment, and may be claimed using the sample exemption certificate for timber harvesting equipment purchases.
  • A partial* sales and use tax exemption for diesel fuel used in farming activities or food processing. This exemption is implemented by Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing, and may be claimed using the sample exemption certificate for diesel fuel purchases.
  • Special information for sellers of diesel used in farming activities or food processing who are claiming excess prepaid sales tax is available.
  • A partial* sales and use tax exemption for racehorse breeding stock. This exemption is implemented by Regulation 1535, Racehorse Breeding Stock, and may be claimed using the sample exemption certificate for racehorse breeding stock sales and purchases.
  • A partial* sales and use tax exemption for teleproduction or postproduction services. This exemption is implemented by Regulation 1532, Teleproduction or Postproduction Service Equipment, and may be claimed using the sample exemption certificate for Section 6378 Exemption Certificate.

* Partial Exemptions are for the state general fund portion of the tax rate.

Exemption certificates that may be presented to the appropriate vendor for: