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


Businesses in the following research and development technology categories may be eligible for sales and use tax deferral:

*                                      Advanced computing;

*                                      Advanced materials;

*                                      Biotechnology;

*                                      Electronic device technology; and

*                                      Environmental technology.

To be eligible, you must initiate a new research and development or pilot scale manufacturing operation; or expand or diversify a current operation by expanding, renovating or equipping an existing facility anywhere in
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