2021 House Bill 5255

Exempt industrial processing inputs from use tax

Introduced in the House

Aug. 17, 2021

Introduced by Rep. TC Clements (R-56)

To establish that the state use tax does not apply to property that is used or consumed in industrial processing, if the finished product is subject to state sales tax.

Referred to the Committee on Tax Policy

March 16, 2022

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.