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Last Updated: 9/9/2013

Exemptions: 2013 Tax Law Changes

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Airflight equipment

The exemption has been expanded for parts and equipment that are installed on aircrafts operated under Federal Regulations, part 91 or 135; for repair, maintenance, or upgrades.

 

Biopharmaceutical Manufacturing Facility

Refunds the sales tax paid on materials, supplies and certain capital equipment for an eligible facility.  The tax will be refunded when the taxpayer files a refund claim.

 

Drugs, Medical Devices

There is a new exemption for drugs and medical devices covered by Medicare or Medicaid, and the durable medical equipment exemption has been expanded.

 

Industrial Measurement Manufacturing and Controls Facility

Refunds the sales tax paid on materials, supplies, fixtures, and certain capital equipment for an eligible facility.

 

In-Home Monitoring

There is a new exemption for electronic in-home monitoring services provided at the direction of a county.

Local Governments

Expands the township exemption to also include cities and counties beginning Jan. 1, 2014

 

Nursing Homes and Boarding Care Homes

There is a new exemption for most purchases by a nursing home or boarding care home.

 

Qualified Data Centers

The exemption for qualified data centers has been expanded.

 

Research and Development Facility

Refunds the sales tax paid on materials, supplies, and certain equipment for an eligible facility.

 

Textbooks

Expands the current exemption to include digital textbooks that are required for higher education.