Farmers and businesses establishing or operating anaerobic digesters.
Note: Beginning July 1, 2018, anaerobic digesters no longer have to be used primarily (more than 50%) to treat livestock manure.
Purchases of tangible personal property that becomes an ingredient or component of the anaerobic digester and charges for installing, repairing, constructing, cleaning, altering or improving the anaerobic digester.
- Qualifying businesses must provide their vendors with a completed Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions or a Buyers' Retail Sales Tax Exemption Certificate.
- No Annual Tax Performance Report.
- Electronic filing is not required.
- Record keeping requirements.
For questions about the program, call Kurt Sand at 360-705-6659.