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Q:  Who may apply for the rural county sales/use tax deferral?


This program changed July 1, 2010. The program is now referred to as the "High Unemployment County Sales Tax Deferral Program." The deferral and ultimate waiver of sales/use tax will be available to businesses:

  • Engaging in manufacturing, conditioning vegetable seeds, research and development, and commercial testing for manufacturers; and
  • Locating in qualifying counties or locating in Community Empowerment Zones (CEZ's) if certain employment requirements are met.

Qualifying counties are those counties with an unemployment rate of at least 20 percent higher than the statewide rate based on a three year average published by the Employment Security Department.

The business must invest in the construction of new structures, or expansion or renovation of existing structures for the purpose of increasing floor space or production capacity used for the qualifying activities listed above.


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