This bill provides that commercial haulers of forest products are eligible for the sales tax exemption for purchases of electricity, fuel and depreciable machinery and equipment, including trucks, truck tractors and trailers. It also provides that to be eligible for the sales tax exemption for purchases of electricity, fuel and depreciable machinery and equipment for use in commercial wood harvesting, a person, employer or employing unit must make contributions or be eligible to receive benefits under the laws governing unemployment compensation.

Statutes affected:
Bill Text LD 2279, SP 994: 36.2013