Sales and use tax deferral programs

Deferral programs authorize businesses the ability to postpone payment of sales and use taxes based on meeting specific requirements and performance criteria. Some deferral programs require repayment.

Once an application for a deferral program is filed and approved, businesses will be granted a tax deferral certificate which must be provided to vendors and contractors to defer sales or use tax.

Deferral programs include:

Biotechnology and medical device manufacturers (No longer accepting applications)

Fruit and vegetable businesses (No longer accepting applications)

High technology businesses (No longer accepting applications)

High unemployment county sales and use tax deferral for manufacturing facilities (No longer accepting applications)

Manufacturers - Eligible Investment Projects

Manufacturing and research and development in qualifying counties

Converting underutilized commercial property to multifamily housing

Sales/Use tax deferral - Affordable housing on underdeveloped lands

Sales and use tax deferral program for clean energy investment projects

Solar canopy sales and use tax deferral