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The Utility Sales Tax Exemption Defined
Companies that use electricity, natural gas, or water in their operation may qualify for a sales tax exemption on the portion of their utility used directly in their production processes.
SmartSave’s tax experts and utility study specialists help companies qualify for the utility sales tax exemption, which saves you money two ways:
Refund of Utility Sales Tax
Reduced Utility Sales Tax on Future Bills
North Carolina
Refund Period 36 months State Tax Rate 4.75% + Local Industry Manufacturing Learn MoreWashington D.C.
Refund Period 36 months State Tax Rate 5.75% Industry Manufacturing & Restaurants Learn MoreAlabama
Refund Period 36 months State Tax Rate 4 % + Local Industry Agriculture & Manufacturing Learn MoreMississippi
Refund Period 36 months State Tax Rate 7.0% + Local Industry Agriculture & Manufacturing Learn MoreWyoming
Refund Period 36 months State Tax Rate 4.0% + Local Industry Manufacturing & Agriculture Learn MoreWisconsin
Refund Period 36 months State Tax Rate 5.0% + Local Industry Manufacturing & Agriculture Learn MoreVermont
Refund Period 36 months State Tax Rate 6.0% + Local Industry Manufacturing & Agriculture Learn MoreUtah
Refund Period 36 months State Tax Rate 4.7% + Local Industry Manufacturing & Agriculture Learn MoreTexas
Refund Period 48 months State Tax Rate 6.25% + Local Industry Manufacturing , Agriculture & Nursing Homes Learn MoreSouth Carolina
Refund Period 36 months State Tax Rate 6.0% + Local Industry Manufacturing Learn MorePennsylvania
Refund Period 36 months State Tax Rate 6.0% + Local Industry Manufacturing & Agriculture Learn MoreOklahoma
Refund Period 24 months or date of filed exemption (whichever is less) State Tax Rate 4.5% + Local Industry Manufacturing Learn MoreKansas
Refund Period 36 months State Tax Rate 6.5% + Local Industry Agriculture , Hotels , Manufacturing , Nursing Homes & Restaurants Learn MoreNew York
Refund Period 36 months State Tax Rate 4% + Local Industry Manufacturing & Nursing Homes Learn MoreNebraska
Refund Period 36 months State Tax Rate 5.5% + Local Industry Agriculture & Manufacturing Learn MoreMissouri
Refund Period 36 months State Tax Rate 4.225% + Local Industry Agriculture , Manufacturing , Nursing Homes & Hotels Learn MoreMinnesota
Refund Period 42 months State Tax Rate 6.875% + Local Industry Agriculture , Manufacturing , Restaurants & Nursing Homes Learn MoreMassachusetts
Refund Period 36 months State Tax Rate 6.25% Industry Agriculture & Manufacturing Learn MoreMaryland
Refund Period 48 months State Tax Rate 6.0% Industry Manufacturing & Restaurants Learn MoreIowa
Refund Period 36 months State Tax Rate 6.0% + Local Industry Manufacturing & Restaurants Learn MoreIndiana
Refund Period 36 months State Tax Rate 7% Industry Agriculture , Restaurants & Manufacturing Learn MoreGeorgia
Refund Period 36 months State Tax Rate 4.0% + Local Industry Agriculture & Manufacturing Learn MoreFlorida
Refund Period 36 months State Tax Rate 6.0% + Local Industry Agriculture , Manufacturing & Nursing Homes Learn MoreConnecticut
Refund Period 36 months State Tax Rate 6.35% Industry Manufacturing , Nursing Homes & Agriculture Learn MoreColorado
Refund Period 36 months State Tax Rate 2.9% + Local Industry Manufacturing , Restaurants , Nursing Homes & Agriculture Learn MoreArkansas
Refund Period 36 months State Tax Rate 6.5 % + Local Industry Agriculture & Manufacturing Learn MoreSmartSave investigates the business's current utility situation, and quickly identifies if the business is eligible to save through the Utility Sales Tax Exemption.
SmartSave exemption specialists perform a detailed predominant use study at the business location to determine the exact percentage of energy that qualifies for the Utility Sales Tax Exemption.
All necessary information is compiled into a report and submitted to the required utility companies and state agencies. SmartSave works hand-in-hand with these entities to ensure that all reports are accurate and compliant with statute.
Once the exemption request is approved, the business receives a refund on the past 2-4 years of overpaid utility sales tax, and stops paying sales tax on all certified production items, generating significant savings each month moving forward.