New York

State of New York

New York Utility Sales Tax Exemption

New York allows businesses to claim exemption on the portion of their utility used directly and exclusively to produce tangible personal property for sale. P’Producing’ includes: manufacturing, processing, generating, assembling, refining, mining, and extraction.

Tax Bulletin ST-917

New York Sales Tax Exemption Certificate

The Exempt Use Certificate Form ST-121 is the document that must be filed in New York in order for a manufacturer to claim the Utility Sales Tax Exemption. To claim the residential usage exemption, such as for a nursing home, Exempt Use Certificate Form TP-385 must be filed.

Energy Study Requirement

In New York, a detailed energy study must be performed to identify the exact percentage of utility that is exempt from sales tax. This includes calculating the annual consumption for each device that is consuming the utility and then distinguishing between production devices and non-production devices.

Our Process
01. Discovery

SmartSave investigates client’s current utility situation, and quickly identifies if the company is eligible to save on its utility sales tax through the exemption.

02. Energy Study

A SmartSave energy specialist performs an in-depth study at the business location to determine the exact proportion of energy use that is exempt from taxation.

03. Request

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.

04. Certification

Once the exemption request is approved, your company 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 for the business each month moving forward.

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