Providing a sales and use tax exemption for manufacturing facilities and green manufacturing facilities.

SB 5673 creates a sales and use tax exemption for manufacturing facilities and "green manufacturing facilities" (defined as facilities certified by a state or nationally recognized sustainability organization). It exempts purchases of construction materials, equipment, labor, and services used to build or maintain these facilities. To qualify, facilities must apply for an exemption certificate (no new certificates issued after July 2035), submit annual tax performance reports, and comply with specific reporting requirements. The exemption expires January 1, 2036, with the full law ending January 1, 2037.