Chapter 215 - EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING
- Rule 701-215.1 - Reserved
- Rule 701-215.2 - Carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and taxable services used in processing
- Rule 701-215.3 - Services used in processing
- Rule 701-215.4 - Chemicals, solvents, sorbents, or reagents used in processing
- Rule 701-215.5 - Exempt sales of gases used in the manufacturing process
- Rule 701-215.6 - Sale of electricity to water companies
- Rule 701-215.7 - Reserved
- Rule 701-215.8 - Exempt sales or rentals of core-making and mold-making equipment, and sand-handling equipment
- Rule 701-215.9 - Chemical compounds used to treat water
- Rule 701-215.10 - Exclusive web search portal business and its exemption
- Rule 701-215.11 - Web search portal business and its exemption
- Rule 701-215.12 - Large data center business exemption
- Rule 701-215.13 - Data center business sales and use tax refunds
- Rule 701-215.14 - Exemption for the sale of computers, computer peripherals, machinery, equipment, replacement parts, supplies, and materials used to construct or self-construct computers, computer peripherals, machinery, equipment, replacement parts, and supplies used for certain manufacturing purposes
- Rule 701-215.15 - Exemption for the sale of property directly and primarily used in processing by a manufacturer
- Rule 701-215.16 - Exemption for the sale of property directly and primarily used by a manufacturer to maintain integrity or unique environmental conditions
- Rule 701-215.17 - Exemption for the sale of property directly and primarily used in research and development of new products or processes of processing
- Rule 701-215.18 - Reserved
- Rule 701-215.19 - Exemption for the sale of property directly and primarily used in recycling or reprocessing of waste products
- Rule 701-215.20 - Exemption for the sale of pollution-control equipment used by a manufacturer
- Rule 701-215.21 - Exemption for the sale of fuel or electricity used in exempt property
- Rule 701-215.22 - Exemption for the sale of services for designing or installing new industrial machinery or equipment