Sales made directly to the United States government are exempt from retail sales and lodging taxes. However, sales made to employees or representatives of the federal government (including members of the military) are not exempt, even if they will receive reimbursement from the federal government.
To qualify for an exemption, the purchase must be made with one of the following payment types:
Intended audience: Main street organizations.
Beginning Oct. 1, 2024, individual Main Street Organizations that reach the usual $160,000 per organization credit cap for contributions made, can exceed that cap in the fourth quarter of the year if credits are remaining under the $5 million statewide cap. The total credits allowed are on a first-come basis and may not exceed $250,000 annually for each Main Street Organization.
Intended audience: Child care providers.
Effective Oct. 1, 2024, there is a new business and occupation (B&O) tax exemption for certain child care services. This exemption expires Dec. 31, 2034.
Businesses primarily (more than 50%) engaged in providing child care.
Amounts received for providing care and supervision for a period of less than 24 hours to children that are either:
Intended audience: Manufacturers and processors for hire of semiconductor materials.
Effective April 1, 2024, the following existing tax preferences for the semiconductor industry are extended:
These tax preferences were previously set to expire Dec. 1, 2028.
Intended audience: Custom Farmers and Farm Managers.
Farmers who perform custom farming or farm management services are exempt from sales and use tax on purchases of retail goods and services. The exemption is provided in the form of a refund up to $10,000 on purchases made on or after July 1, 2024, through Dec. 31, 2029.
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