Comparison of Nebraska Tax Incentive Programs
to those Available in Other States
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States offer many types of tax incentives for businesses. This table summarizes tax incentives in states that somewhat follow the Nebraska model of granting tax incentives. For example, qualification for tax incentives is not dependent upon the location of a project in an enterprise zone or other limited geographic area. Thus, states that offer jobs or investment credits to businesses, but only to those who locate in a limited area, are not counted. States that offer tax incentives, but have different qualification levels depending upon geography, are counted provided that a project could qualify, at some level, in every part of the state.
States may also limit qualification for incentives to targeted industries. Nebraska does this, and the table counts those states where incentives are limited only to targeted activities. Finally, Nebraska refunds the sales and use tax on qualified investments, but some states refund only a portion of the tax. These states are counted as having a refund. Some states have broader sales and use tax exemptions than Nebraska, but do not provide a refund of any taxes paid. Tax exemptions are outside the scope of this report, and states are not counted if they do not provide at least a partial refund of sales and use taxes paid on qualified investment.
Job credit: Yes
- 50 new employees at HQ or data processing
- 20 new employees at all projects except utility-owned, small business additions, and projects in favored geographic regions
- 15 new employees at small business addition projects
- 5 new employees at projects in favored geographic regions. (p. 7)
- Hires are subject to base wage requirements
Investment Credit: Yes
- $100 million for utility-owned projects producing electricity from alternative energy resources
- $5 million for utility-owned projects producing electricity from hydropower
- $2 million for all projects except utility-owned small business additions and projects in favored geographic regions
- $1 million for small business addition projects
- $500,000 for projects in favored geographic regions (p. 7)
Sales/use tax refund on qualified investment: Yes
- There is no threshold or limiting investment for a new sales tax abatement project with the exception of projects owned by utilities producing electricity, which are subject to the following thresholds:
- $100 million in capital costs for facilities producing electricity from alternative energy sources
- $5 million in capital costs for facilities producing electricity from hydropower
- The additional capital investment by an industry that is expanding their current facilities in Alabama must equal the lesser of:
- 30% of the original cost of the currently existing industrial property
- $2 million (p. 3)
Personal property tax abatement: Yes, subject to the same qualifications as the sales tax abatement program. (p. 5)
Job credit: None.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job and investment credit: Quality Jobs Tax Credit Program
- In metro areas, at least 25 jobs must be created with a minimum capital investment of $5 million.
- In rural areas, at least five jobs must be created with a minimum capital investment of $1 million.
- Both programs require the jobs to pay 100% of the median county wage and 65% of health insurance costs for the employee.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Credit on state income tax depends on region of state and payroll thresholds:
- Payroll threshold of $125,000 in Tier 1
- Payroll threshold of $100,000 in Tier 2
- Payroll threshold of $75,000 in Tier 3
- Payroll threshold of $50,000 in Tier 4
- Jobs must pay a wage equal or greater than Arkansas average wage
- Must be engaged in a specific industry as listed
Investment Credit: ArkPlus is available in “highly competitive situations” that credits 10% of total investment to state income tax liability by regional tier:
- Tier 1: Minimum investment of $5 million and minimum payroll of $2 million
- Tier 2: Minimum investment of $3.75 million and minimum payroll of $1.5 million
- Tier 3: Minimum investment of $3 million and minimum payroll of $1.2 million
- Tier 4: Minimum investment of $2 million and minimum payroll of $0.8 million
Sales/use tax refund on qualified investment:
- Investment of $100,000 qualifies for sales and use tax for building materials and taxable machinery and equipment associated with approved project (TaxBack)
- Investment of $5 million available to Arkansas businesses established for at least two years qualify for sales and use tax refund in plant or equipment for new construction, expansion, or modernization. (InvestArk)
- Must be in specified industry as listed
Personal property tax abatement: None.
Job credit: None.
Investment Credit: None.
Sales/use tax refund on qualified investment: No – only for equipment purchases within specific enterprise zones (p. 8).
Personal property tax abatement: None.
Job credit: Aviation manufacturers may earn an income tax credit of $1,200 per employee hired.
Investment Credit: None.
Sales/use tax refund on qualified investment: Refund of sales and use tax available for purchases of qualified biotechnology research and development equipment.
Personal property tax abatement: At the discretion of the city or county government.
Job credit:
- A corporate business tax credit for companies who hire at least 10 new employees for a minimum of a 12-month period
Investment Credit:
- 10% credit for increased investment in machinery and equipment for companies with 250 or fewer employees, 5% credit for companies with 251 to 800 employees in CT
- 5% credit for fixed capital investment in tangible personal property
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
- 100% for 5 years on newly acquired and installed machinery and equipment eligible for 5-7 year depreciation
- 100% for inventories
- 30-100% from the increase assessment for personal property for manufacturers and 20-50% for eligible real property improvements can be offered by towns for 2-7 years, depending on the investment amount
- 100% for unbundled software, machinery & equipment that will be exempt under12-81 (72) once installed and used
- 100% for 5 years on new commercial motor vehicles weighing over 26,000 lbs. that are used to transport freight for hire and all new commercial vehicles weighing over 55,000 lbs.
Job credit: None.
Investment Credit: None.
Sales/use tax refund on qualified investment: No sales tax.
Personal property tax abatement: None.
Job credit: Yes, see investment credit.
Investment Credit: Yes.
- The Capital Investment Tax Credit is available for specific industries that create at least 100 jobs and invest at least $25 million in capital costs.
- The High Performance Incentive Tax Credit is targeted toward clean energy, corporate HQ, financial services, life sciences, semiconductor, and financial services sectors. Firms must create at least 50 new jobs and invest at least $50 million in capital investment. R&D firms must create 25 new jobs and invest $25 million.
Sales/use tax refund on qualified investment: Refund on sales tax paid on construction materials in an enterprise zone is available.
Personal property tax abatement: None.
Job credit: Yes.
- Firms creating jobs in specific industries can earn the Job Credit based on the following criteria:
- In tier 1, 5 jobs must be created, which can offset 100% of income tax liability
- In tier 2, 10 jobs must be created, which can offset 100% of income tax liability
- In tier 3, 15 jobs must be created, which can offset 50% of income tax liability
- In tier 4, 20 jobs must be created, which can offset 50% of income tax liability
- Each credit can be carried forward ten years
- A firm creating jobs that pay higher-than-average wages may qualify for a Quality Jobs Tax Credit. The credit varies by the wage paid.
Investment Credit: Yes.
- Firms making qualified capital investments of at least $50,000 may qualify for an Investment Tax Credit. The size of credit depends on location by favored region and type of investment. Credits are applied to corporate income tax.
- The Optional Investment Tax Credits offer credits for firms in favored regions:
- Tier 1: $5 million investment, 10% credit
- Tier 2: $10 million investment, 8% credit
- Tier 3 or 4: $20 million investment, 6% credit
- A Mega Project Tax Credit is available to firms with a minimum payroll of $150 million or makes a minimum investment of $450 million, and hires at least 1,800 new employees.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: None.
Investment Credit: A High-Tech Tax Incentive program is offered which appears to be determined by comfort ruling.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Personal property not taxed.
Job credit:
Investment Credit: Yes.
- Threshold Requirement: $500,000 investment in new facilities. (p. 2)
Sales/use tax refund on qualified investment: Yes.
- Up to a 25% rebate on sales taxes paid on construction materials for new facilities
Personal property tax abatement:
- In lieu of an investment tax credit, a two year exemption from property tax on qualified personal property is available only if a loss was incurred in the second preceding tax year in which the property was placed in service.
- County commissioners may authorize a full or partial property tax exemption.
Job credit: Yes.
- The EDGE Program allows tax credits to firms who agree to make an investment of at least $5 million and create at least 25 jobs. For a company with 100 or fewer employees, the company must agree to make a capital investment of $1 million or create at least 5 full-time jobs in Illinois.
- Qualification for a High-Impact Business Tax Credit requires that a business invest a minimum of $12 million in capital investment causing the creation of 500 full-time jobs, or an investment of $30 million causing the retention of 1500 full-time jobs.
- Specific to coal mining and wind energy production.
Investment Credit: See above.
Sales/use tax refund on qualified investment: Yes, can be rewarded as part of the High-Impact Business Tax Credit.
Personal property tax abatement: Yes, can be rewarded as part of the High-Impact Business Tax Credit.
Job credit: The Headquarters Relocation Tax Credit allows a credit against state income tax liability for costs incurred in relocating the headquarters. Annual worldwide revenue must be at least $100 million, and the corporation must have at least 75 employees in Indiana.
Investment Credit: The Hoosier Business Investment Tax Credit provides a credit against income tax based on an analysis of the economic benefits of the proposed investment.
Sales/use tax refund on qualified investment: Refund of sales and use tax paid on R&D equipment only.
Personal property tax abatement: None.
Job credit: Yes.
- The High Quality Jobs program requires businesses to meet wage threshold requirements. The size of the credit depends on the quality of the job, generosity of health insurance benefits, etc. and is determined by this table.
- The New Jobs Tax Credit allows for a maximum credit of $1,482 per employee hired.
Investment Credit:
- Refer to investment thresholds in High Quality Jobs Program:
- Thresholds are bracketed by investments less than $100,000, to $100,000 to $499,999, to $500,000+, and $10,000,000 or more.
Sales/use tax refund on qualified investment: Yes.
Personal property tax abatement: Yes, at the local city/county discretion.
Job credit: Firms can retain withholding tax by creating at least ten jobs within two years in urban areas and five new jobs elsewhere in the Promoting Employment Across Kansas program.
Investment Credit: The High Performance Incentive Program allows for a 10 percent corporate income tax credit. Firms must invest at least $1 million in urban counties and $50,000 elsewhere.
Sales/use tax refund on qualified investment: Remodeling costs, furnishings, machinery and equipment for qualified projects may qualify for an approved sales tax exemption.
Personal property tax abatement: None.
Job credit: See investment credit
Investment Credit:
Sales/use tax refund on qualified investment: Available to participants of the Kentucky Enterprise Initiative Act.
Personal property tax abatement: None.
Job credit: Quality Jobs Program
- Must meet minimum payroll threshold of $250,000 for firms with less than 50 employees
- Firms with 50 or more employees must meet payroll threshold of $500,000
- Reward is cash rebate of 5% or 6% of annual gross payroll for up to 10 years
- Must be in favored industry, distressed region, or have 50% of sales out-of-state
Investment Credit: None.
Sales/use tax refund on qualified investment: None. Sales and use tax refunds may apply to investments in enterprise zones.
Personal property tax abatement: None. Only restoration projects apply.
Job credit: Yes.
- The Jobs and Investment Tax Credit allows employers who invest $5 million and create 100 new jobs within two years to obtain up to $500,000 in tax credits to offset income tax liability.
Investment Credit: Yes (see above).
Sales/use tax refund on qualified investment: No (statutory exemptions only)
Personal property tax abatement: None.
Job credit: Yes.
- The Job Creation Tax Credit provides a $1,000 per-job tax credit to businesses that create new jobs, and $1,500 to businesses creating jobs in economically-distressed areas. They must create at least 60 full-time jobs within 24 months, or 25 jobs in distressed areas. The business must be in a specified industry.
Investment Credit: The Biotechnology Tax Credit is allowed to individuals or entities that invest at least $25,000 in a qualified Maryland biotechnology company.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Yes
- Enhanced Expansion Project requires participants to maintain at least 100 positions over five years. Credit depends on economic activity created.
- The Manufacturing Retention Project requires firms to create at least 25 manufacturing positions and/or retain at least 50 manufacturing positions for five years. Must be in a “gateway municipality” with population above 35,000 and income and education rates below state average.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Yes
- The Michigan Economic Growth Authority Credit is based on state personal income tax attributed to new full-time employees (p. 5).
Investment Credit:
- An “entrepreneurial credit” is available for businesses with less than $25 million in gross receipts, create 20 jobs, and invest at least $1.25 million. (p. 1)
- An investment tax credit is available for 2.9% of the investment in depreciable real and personal property with no specified minimum threshold. (p. 4)
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Yes. (p. 2, 4)
Job credit:
- JOBZ program requires participants to increase employment by at least five jobs or 20%, whichever is greater, and must pay at a level 100% of FPL of family of four. These are in enterprise zones.
- Data Centers must invest at least $50 million and build a facility of at least 30,000 square feet.
- R&D Centers allow for a 10% tax credit for the first $2 million in investment, and 2.5% thereafter in excess of $2 million.
Investment Credit: See jobs credit.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit:
- Jobs Tax Credit provides for tax credits for firms in certain industries who create jobs in certain regions of the state:
- In Tier 1, 20 or more jobs must be created, and credit is 2.5% of payroll
- In Tier 2, 15 or more jobs must be created, and credit is 5% of payroll
- In Tier 3, 10 or more jobs must be created, and credit is 10% of payroll
- Credit can offset up to 50% of state income tax liability
- The Incentive Jobs Incentive Program provides income tax withholding rebates to firms in certain industries hiring employees that pay above the average wage level of the county and provide basic health benefit plans.
Investment Credit: The Manufacturing Investment Tax Credit requires existing participating manufacturers to invest $1,000,000 in buildings and/or equipment who can receive an investment credit equal to 5% of the eligible investment.
Sales/use tax refund on qualified investment: Yes.
Personal property tax abatement: Exemptions may be granted at the local level by county or municipal governments.
Job credit: The Qualify Missouri Jobs program requires firms to create 20 new jobs within two years if in a rural area or 40 new jobs within two years in other areas. Technology businesses must create 10 new jobs, and a “high-impact business” must create 100 new jobs within one year.
Investment Credit: The Missouri BUILD Program allows a tax credit for firms in eligible industries who invest a minimum of $15 million, or $10 million for an office industry, and create 500 jobs or 200 new jobs if an “office industry.”
Sales/use tax refund on qualified investment: Non-manufacturing property purchased through Chapter 100 bonds is tax exempt.
Personal property tax abatement: Non-manufacturing property purchased through Chapter 100 bonds is exempt from personal property tax.
Job credit: Manufacturers who increase employment by 30% are eligible for a tax credit equal to 1% of the wages paid to new employees.
Investment Credit: None.
Sales/use tax refund on qualified investment: Not applicable (no sales tax).
Personal property tax abatement: Yes, listed here.
Job credit: See below.
Investment Credit: See below.
Sales/use tax refund on qualified investment: Yes, details here. Depending on the population of the county, businesses in metro counties must maintain at least 75 jobs and a capital investment of $1 million. 15 jobs and an investment of $250,000 is required in rural counties. The Modified Business Tax Abatement program imposes the same requirements.
Personal property tax abatement: Yes, details here.
Job credit: None (Coos County Job Creation Tax Credit only).
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Incentive grants are available to businesses creating at least 25 new jobs, or ten jobs in the technology or biotechnology sectors.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Yes.
- A 10% credit is available for employers who create jobs that pay at least $40,000 in metro areas and $28,000 in rural areas.
Investment Credit: Yes.
- Yes - The Manufacturing Investment Tax Credit
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Firms can abate personal property taxes through industrial revenue bonds at the discretion of the local government.
Job credit: See investment credit..
Investment Credit: Yes.
- Businesses that create new jobs and make new investments in production property and equipment may qualify for tax credits of up to 10% of the original investment. There are no specified thresholds.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Personal property exempt from property tax.
Job credit: Yes.
- The Article 3J Tax Credits are offered to companies who meet a minimum threshold of full-time jobs and investment which depend on geographic area.
- Companies that invest at least $10 million in real property within a three year period and create 200 jobs within two years are allowed a credit equal to 30% of the eligible investment.
Investment Credit: See above.
Sales/use tax refund on qualified investment: Yes, for a myriad of purchases listed here.
Personal property tax abatement: None.
Job credit: None.
Investment Credit: None.
Sales/use tax refund on qualified investment: Yes, (p. 14)
- Firms are refunded sales and use tax on qualifying investments in various energy-producing industries after Tax Commissioner approval.
Personal property tax abatement: No (all personal property is exempt from property tax). (p. 7)
Job credit: The Ohio Job Creation Tax Credit is available to businesses that create at least 25 new full-time jobs at a facility in Ohio and pay 150% of the federal minimum wage. Special circumstances may allow a company to create as few as 10 new full-time jobs for positions paying at least 400% of the federal minimum wage.
Investment Credit: The Ohio Job Retention Tax Credit allows businesses that currently employ at least 1,000 full-time workers and make a capital investment of at least $200 million. Special circumstances may allow a company to invest at least $100 million if the retained positions will pay 400% of the federal minimum wage.
Sales/use tax refund on qualified investment: Warehouse and manufacturing machinery exempt with special permit from Department of Taxation.
Personal property tax abatement: None (enterprise zones only).
Job credit: Yes
- The Quality Jobs program is open to manufacturers and some service firms with new payroll investment of $2.5 million or more
- A high-impact program reduces annual payroll threshold to $1 million
- The Small Employer Program allows small businesses with 90 or fewer employees to receive a 5% cash back incentive for seven years
- Both programs require minimum wage and health coverage requirements
Investment Credit: Yes.
Sales/use tax refund on qualified investment: Yes.
- Investment/New Jobs Tax Credit: Sales tax refunds are available for purchases of construction materials for certain manufactures and computer equipment for research firms. Firms may also qualify for a credit of $500 per job created or 1% credit per year of investment in qualified new depreciable property.
Personal property tax abatement: None.
Job credit: Yes.
- Oregon Investment Advantage allows firms who set up operations in an eligible county and create at least five jobs in an industry that is “first of its kind” and does not compete with another firm in the area. The credit is against income tax liability.
Investment Credit: None.
Sales/use tax refund on qualified investment: No sales tax.
Personal property tax abatement: None. Unfinished improvements to facilities may qualify for local property tax abatements.
Job credit: Yes
- The Job Creation Tax Credit allows for a $1,000-per-job tax credit to create new jobs. Employers must create at least 25 new jobs or expand the labor force by at least 20%.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: The Corporate Income Tax Reduction for Job Creation provides an incremental reduction in the corporate income tax rate that creates new employment:
- 0.25% for every ten new jobs created for companies with fewer than 100 employees
- 0.25% for every 50 new jobs created for companies with more than 100 employees.
Investment Credit: Depends on the NAICS code of the business (p. 8).
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Yes. (p. 4)
- Unless a member of a particular NAICS industry, firms must create:
- 250 jobs at a single location
- 125 jobs where average compensation is 1.5 times county or state average, whichever is lower
- 75 jobs where average compensation is 2 times county or state average, whichever is lower
- 30 jobs at a single location where average cash compensation for jobs is 2.5 times county or state average, whichever is lower.
Investment Credit: Job development credit (p. 37) requires at least a $150 million investment and the creation of at least 125 new full-time jobs.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: None.
Investment Credit: See below.
Sales/use tax refund on qualified investment: Business facility expansions may qualify for sales and use tax or contractor excise tax refunds according to the following scale:
- Project costs of $10 (minimum) to $40 million: 45% refund
- Project costs of $40 to $500 million: 55% refund
- Project costs of more than $500 million: no refund
Personal property tax abatement: None.
Job credit: Yes
- The Jobs Tax Credit allows a qualified business tax credits based on the number of jobs created:
- $112,500 credit for 25 jobs
- $450,000 credit for 100 jobs
- $2,250,000 credit for 500 jobs
- $4,495,000 credit for 999 jobs
- $4,500,000 credit for 1,000 jobs
Investment Credit:
- The Jobs Tax Super Credit is a program for firms investing at least $100 million:
- $10 million in headquarters, must create 100 HQ jobs
- $100 million, 250 jobs
- $500 million, 500 jobs
- $1 billion, 500 jobs
- Industrial machinery purchases can earn the following tax credits:
- Less than $100 million: 1%
- $100 million: 3%
- $250 million: 5%
- $1 billion: 10%
Sales/use tax refund on qualified investment: Available to businesses who make a minimum capital investment of $100 million and at least 50 new jobs paying 150% of Tennessee’s average occupational wage.
Personal property tax abatement: None.
Job credit: None.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit:
- The Rural Fast Track program must be approved by a local city or county economic development representative. The firm must have at least two employees, be in business for two years, demonstrate at least $50,000 in economic impact, and be in a county with a population less than 30,000 individuals.
- The Industrial Assistance Fund requires firms to create at least 50 jobs in urban counties and pay 125% or urban county average wage or 100% of the rural county average wage. Approval from local economic development authorities is required.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Vermont Employment Growth Incentive Program
- Full-time jobs created and paid 160% of Vermont minimum wage (p. 6)
- No limitations due to size, sector, or type of business (p. 7).
- Credit is a cash payment and not credit against income tax liability.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Property Tax Stabilization Program (p. 12).
- Must meet same requirements as VEGI program above
- Credit may be cash payment or offset of property tax liability
- Eligibility requires the project to result in an increase to the grand list value of the subject property.
Job credit: Yes.
- The Major Business Facility Job Tax Credit (p. 4) allows qualified companies locating or expanding in VA to receive a $1,000-per-job tax credit for each new full-time job created.
- Enterprise zones must meet 25-job threshold, other areas have a 50-job threshold.
Investment Credit:
- The New Jobs Program requires firms to create a minimum of 25 jobs and make a capital investment of at least $1 million (p. 10).
- The Small Business New Jobs Program supports businesses with less than 250 employees. Those businesses must create at least five new jobs and make at least $100,000 in capital investment (p. 10).
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Offered at the local level. (p. 6)
Job credit: None.
Investment Credit: No – only for favored geographic areas.
Sales/use tax refund on qualified investment: Refund available for materials used in aluminum smelters, cold storage, and construction materials for food manufacturing facilities.
Personal property tax abatement: Also available for aluminum smelters.
Job credit: Yes.
- The High-Tech Manufacturing credit allows firms that manufacture computers and components which create at least 20 new jobs within a year to receive a credit to offset liability in a variety of tax programs (p. 3).
- The Economic Opportunity Credit is available to qualified firms that create at least 20 new jobs within specific time limits can offset up to 80 percent of specified business taxes for 13 years (p. 2).
Investment Credit: Yes.
- The Manufacturing Investment Credit is allowed against up to 60% of corporate income tax based on qualified investment in eligible manufacturing property, with no new job creation required (p. 2).
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: None.
Job credit: Yes
- The Job Creation Deduction allows firms to subtract from federal income a number based on the increase in the number of FTE employees equal to $2,000 per eligible employee for businesses with gross receipts greater than $5 million and $4,000 per eligible employee with gross receipts less than $5 million.
Investment Credit: None.
Sales/use tax refund on qualified investment: None.
Personal property tax abatement: Firms must get state approval for M&E exemption – must be classified as a manufacturing firm.
Job credit: None.
Investment Credit: None.
Sales/use tax refund on qualified investment:
- $5 million investment required in capital infrastructure in addition to $2 million investment in data center equipment and software purchases results in sales and use tax refunded on qualifying computer equipment.
- $50 million investment and $2 million in data center equipment purchases – sales tax refunds at this level include uninterruptible power supplies, backup power, specialized heating, air purifying equipment, and air conditioning.
Personal property tax abatement: None.
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