Miscellaneous Incentives Programs

B&O credit for preproduction development expenditures B&O credit for property/leasehold taxes paid on aerospace business facilities B&O tax rate for aerospace businesses Construction of new facilities used for airplane repair and maintenance - retail sales/use tax exemption Retail sales and use tax exemption for...

Property/leasehold tax exemption for manufacturers of biofuels Reduced B&O tax rate for manufacturing wood biomass fuel Waste vegetable oil - Sales/use tax exemption on purchases for personal use

Reduced B&O tax rate for timber extracting and manufacturing

B&O tax deduction for manufacturers of dairy products B&O tax exemption for manufacturers of fresh fruit & vegetables B&O tax exemption for manufacturers of seafood products Tax deferrals for fruit and vegetable businesses (expired June 30, 2012)

Manufacturers Sale and Use Tax Deferral - Eligible Investment Projects Sales and Use Tax Exemption for Manufacturing Machinery & Equipment (M&E)

Biotechnology & medical device manufacturing sales & use tax deferral/waiver (expired January 1, 2017) High technology B&O credit for R&D spending (expired January 1, 2015) High technology sales & use tax deferral/waiver (expired January 1, 2015)

Anaerobic digesters - property and leasehold excise tax exemption Clean alternative fuel and plug-in hybrid vehicles - sales/use tax exemptions Clean alternative fuel commercial vehicle and vehicle infrastructure B&O or PUT tax credit Electric vehicle infrastructure (charging stations), batteries, and fuel cells – sales/use...

Reduced B&O tax rate for manufacturers of semiconductor materials Sales/use tax exemption for purchases of semiconductor gases & chemicals

Remittance of state sales tax for warehouses, grain elevators, and distribution centers