Bill > H0867

This bill provides a sales tax exemption for the purchase of certain machinery and equipment primarily used in the production, storage, transportation, compression, or blending of renewable natural gas, which is defined as anaerobically generated biogas, landfill gas, or wastewater treatment gas refined to a high methane content. Purchasers of such machinery and equipment must furnish the vendor with an affidavit stating that the items are for the exempt use, except for those with self-accrual authority who must maintain the necessary documentation. The bill also imposes penalties, including a criminal penalty, for providing false affidavits to evade the sales tax, and authorizes the Department of Revenue to adopt rules to administer the exemption.