Restaurant Industry

Restaurants Sales Tax Exemption

Restaurants are eligible for a tax exemption on the portion of their utilities that go towards the production or preparation of their food and beverage. To determine how much utility is exempt, state agencies require that a predominant use study is performed on the business premises – that’s where SmartSave comes in. Our specialists are experienced in identifying production-exempt items in even the most complex of facilities.





State Eligibility and Application

If you would like to learn more about how your state handles the Utility Sales Tax Exemption, then simply click on the link below and go to your state’s designated page. You will be provided with detailed information including eligibility, procedure, and state statute.

View Qualified States

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Detailed Energy Study

All states that offer the Utility Sales Tax Exemption require that either a detailed energy study or predominant use study be performed on the manufacturing facility to identify the percentage of electricity, gas, or water that is actually consumed in the production process.

Accuracy & Compliance

If the utility study is not performed with care a variety of consequences can arise, including denial of the application, state-imposed penalties and audits. Going down the path alone or with the wrong partner company can lead to marginal service and unnecessary hardships.

Streamline the Exemption Process

With SmartSave on your side, you can have peace of mind knowing that our certified specialists will conduct the energy study with laser-accuracy and per all State requirements, providing superior service at every stage of the savings process.

Does your State Qualify?

Restaurants qualify in some but not all states that offer the Utility Sales Tax Exemption. To see if your company is eligible reach out to one of our specialists today.

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Own or Manage a Restaurant?

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