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Special Notices

Special Notice Title Issue Date Year Subjects
Petroleum products tax rate and fund level thresholds increase 2023 Petroleum Products
Exemption extended for sales of automotive adaptive equipment to disabled veterans 2023 Disabled Veterans
Providing a property tax exemption for registered recovery residences 2023 Property Tax
Legislative changes to property tax relief programs 2023 Property Tax
Sales and use tax exemption for construction of new airplane repair stations modified 2023 Sales Tax Exemption
Legislative changes to property tax administration 2023 Property Tax
Valuing asphalt and aggregates used in public road construction 2023 Public road construction
Sales and use tax exemption for purchases of mobility enhancing equipment 2023 Sales Tax Exemption
Medicaid incentive payments business and occupation (B&O) tax deductions extended to Medicaid transformation funding 2023 B&O Tax
Senior living communities – tenant meals – sales and use tax exemption 2023 Senior meals
Business and occupation (B&O) tax rate increase for Contests of Chance ($50,000 or more a year) and Parimutuel Wagering 2023 B&O Tax
Sales/use tax exemption on purchases of hog fuel extended 2023 Hog Fuel
Aviation fuel sales reporting for airport funding purposes 2023 Aviation fuel
Heavy equipment rental tax 2023 Heavy Equipment
Equitable Access to Credit Program B&O tax credit 2022 Tax Credit
Real estate excise tax (REET) exemption for transfers of real property to be used for low-income housing 2022 Real Estate Excise Tax
Business and occupation tax credit increase for small businesses 2022 Tax Credit
Notice regarding manufacturers’ retail sales and use tax exemption for purchases of machinery and equipment used in a research and development operation 2022 Manufacturing
Legislative changes to delinquent property taxes 2022 Property Tax
Sales and use tax deferral program for clean energy investment projects 2022 Sales Tax
Community solar projects - public utility tax credit 2022 Public Utility Tax
Solar canopy retail sales and use tax deferral 2022 Use Tax
Sales and use tax deferral for manufacturing and research and development in qualifying counties 2022 Sales Tax
Legislative changes to tax increment financing 2022 Property Tax
Sales and use tax exemption for rural data centers expanded 2022 Data Centers