Definitions. (Effective January 1, 2016.) | |
Use tax imposed. (Effective January 1, 2016.) | |
Repealed. | |
Natural or manufactured gas—Use tax imposed—Exemption. | |
Exemptions—Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters—Components—Use of vehicles in the transportation of persons or property across state boundaries—Conditions—Use of vehicle under trip permit to point outside state. | |
Exemptions—Machinery and equipment used for manufacturing, research and development, or a testing operation. | |
Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity. (Effective January 1, 2016.) | |
Repealed. (Effective January 1, 2016.) | |
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used. (Effective January 1, 2016.) | |
Retailers to collect tax—Penalty—Contingent expiration of subsection. (Effective until January 1, 2016.) | |
Retailers to collect tax—Penalty—Contingent expiration of subsection. (Effective January 1, 2016.) |
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Repealed. | |
Exemptions—Nonprofit fund-raising activities. (Expires July 1, 2020.) | |
Exemptions—Personal property used at an aluminum smelter. | |
Exemptions—Vehicles using clean alternative fuels and electric vehicles, exceptions—Quarterly transfers. | |
Exemptions—Property and services acquired from a federal credit union. (Effective January 1, 2016.) | |
Exemptions—Wax and ceramic materials. | |
Exemptions—Eligible server equipment. | |
Exemptions—Restaurant employee meals. | |
Exemptions—Marijuana, useable marijuana, marijuana concentrates, and marijuana-infused products covered by marijuana agreement between state and tribe. | |
Exemptions—Marijuana concentrates, useable marijuana, or marijuana-infused products beneficial for medical use—Products containing THC. |