- B&O credit is available to harvesters of forest-derived biomass (Expired June 30, 2015).
Sales and use tax exemption is available on purchases of hog fuel.
“Hog fuel” is defined as wood waste and other wood residuals including forest-derived biomass. Does not include firewood or wood pellets.
B&O credit for harvesters of forest-derived biomass sold, transferred, or used for production of electricity, steam, heat, or biofuel.
B&O credit amount is based on harvested green ton of forest-derived biomass:
- Harvested July 1, 2010, through June 30, 2013: $3 per harvested green ton
- Harvested July 1, 2013, through June 30, 2015: $5 per harvested green ton
B&O credit expired June 30, 2015
Sales and use tax exemption on purchases of hog fuel to produce electricity, steam, heat, or biofuel.
Sales/use tax exemptions expire June 30, 2024
- Completion of Buyers’ Retail Sales Tax Exemption Certificate by purchaser of hog fuel for vendor
- Buyers taking advantage of the sales or use tax exemption must file an Annual Tax Performance Report by May 31st of the following year (effective July 1, 2013)
- No application required
For questions about the exemption, call (800) 647-7706.