A qualified business is entitled to a sales tax refund on purchases made during the seven-year period the business is certified, subject to program limitations. Before requesting a refund under this program, you must pay sales tax when you make qualifying purchases. If the seller does not charge you sales tax, you must report and pay use tax on the property or service that you purchase.
The maximum refund a business may receive is $2 million annually and $10 million over the seven-year certification period. However, DEED's award determination may be lower than these amounts. Up to $7 million per year may be refunded to all certified businesses under the program.