1. Gross receipts from sales of tangible personal property used to construct or expand
a processing facility in this state to produce liquefied natural gas are exempt from
taxes under this chapter. To be exempt, the tangible personal property must be incorporated in the structure
of the facility or used in the construction process to the point of having no residual
2. To receive the exemption at the time of purchase, the owner of the processing facility
must receive from the commissioner a certificate that the tangible personal property
used to construct the processing facility which the owner intends to purchase qualifies
for the exemption. If a certificate is not received prior to the purchase, the owner shall pay the
applicable tax imposed by this chapter and apply to the commissioner for a refund.
3. If the tangible personal property is purchased or installed by a contractor subject
to the tax imposed by this chapter, the owner may apply for a refund of the difference
between the amount remitted by the contractor and the exemption imposed or allowed
by this section.
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