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Q:  What are the eligible areas for the rural county sales/use tax deferral?

A: 

Eligible areas include: (1) rural counties with fewer than one hundred persons per square mile, and (2) a county smaller than 275 square miles as of April 1, 2010, and (3) designated community empowerment zones or counties containing such a community empowerment zone.

Note: Effective July 1, 2010, the Department is no longer taking applications for the Rural County Sales/Use Deferral Program. The program is now referred to as High Unemployment County Sales/Use Tax Deferral Program. For current information, see our Tax Incentives Programs page.

More information
List of rurual counties (from OFM)
More information about tax incentives
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