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Are there any exemptions for use tax?

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  • Are there any exemptions for use tax?

Are there any exemptions for use tax?

Generally speaking, any items that are exempt from sales tax are also exempt from use tax. Aside from goods, exemptions are usually given by industry type. Many states exempt capital improvements made by construction companies, aircraft parts and labor expended by aircraft companies, and tangible personal property in the manufacturing and agricultural industries (although exemption certificates are required many times). Additionally, nonprofit companies as well as the federal and many state governments are exempt from use tax.

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Updated on November 10, 2020
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