IDR Releases Updated State Tax Guidance: Grain Bins

Friday - 08/14/2020

During the 2019 Legislative Session, the General Assembly added a new exemption from sales and use tax under House File 779 for grain bins and grain bin materials, effective July 1, 2019. The Department previously announced the Sales & Use Tax Exemption: Grain Bins rulemaking had been adopted and filed. Additionally, the Department has developed guidance to explain this tax change:

  • Sales and Use Tax Grain Bin Exemption -
    The Department of Revenue has adopted administrative rules to implement the new exemption. The rules go into effect August 19, 2020. This guidance summarizes the exemption and new administrative rules and addresses some common questions and issues taxpayers may have about the exemption.

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