Bill > S0844

This bill provides a sales tax exemption for the purchase of 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 methane content of 90 percent or greater. Purchasers of such machinery and equipment must furnish the vendor with an affidavit stating the intended use, except for those with self-accrual authority. The bill also imposes penalties, including a criminal penalty, for furnishing a false affidavit to evade the sales tax. The bill takes effect on July 1, 2023.