Business Tax
Certain entities under specific circumstances are exempt from paying the business tax. These may include, but are not limited to, people acting as employees, manufacturers, religious and charitable entities selling donated items, direct-to-home satellite providers, and movie theaters.
More information about business tax deductions, exemptions and credits can be found on our website:
- Business Tax Information: An overview of the tax that includes information about tax due dates, tax rates, registration, tax filing & payment, tax exemptions and more.
- Business Tax Manual: The tax manual provides more comprehensive tax guidance and is a resource to help taxpayers better understand the collection and remittance of business tax. See Chapter 8 for information on business tax exemptions and exclusions.
Sales and Use Tax
Generally, the sale of all tangible personal property and specifically enumerated services are subject to sales tax, unless a statutory exemption applies. Sales and use tax exemptions may generally be divided into three categories: entity-based exemptions, product-based exemptions, and use-based exemptions. However, some exemptions can be entity-based and use-based, such as the agricultural exemption.
More information about sales and use tax exemptions and credits is available on our website:
- Sales and Use Tax Information: An overview of the tax that includes information about tax due dates, tax rates, registration, tax filing & payment, tax exemptions and more.
- Sales and Use Tax Manual: The tax manual provides more comprehensive tax guidance and is a resource to help taxpayers better understand the collection and remittance of sales and use tax. See Chapter 18 for information on sales tax exemptions.
Franchise & Excise Taxes
There are seventeen types of franchise & excise tax exemptions available to entities. Filing requirements differ based on the exemption type. Two of the most common exemptions are Family-Owned Non-Corporate Entities (FONCE) and Obligated Member Entities (OME).
More information about franchise & excise tax exemptions and credits is available on our website:
- Franchise & Excise Tax Information: An overview of the taxes that includes information about tax due dates, tax rates, registration, tax filing & payment, tax exemptions and more.
- Franchise & Excise Tax Manual: The tax manual provides more comprehensive tax guidance and is a resource to help taxpayers better understand the collection and remittance of franchise & excise taxes. See Chapter 2 for information on franchise & excise tax exemptions.