Production Exemption – General

Sales by Producers

Or vendors selling to them

Sales

Businesses That Qualify

For the production exemption

Businesses

Purchases That Qualify

For the production exemption

Purchases

Change Use

Of an exempt item

Change Use

Taxable Items

Even with a production exemption

Taxable Items

Buyer’s Responsibility

To keep records, pay use tax

Buyer’s Responsibility

Exemption Certificates

Exemption Certificates

Laws and Rules

Laws and Rules