Exemptions
Utility sales tax exemptions (or reductions) are available in about three dozen US states. These exemptions are typically based on some type of statutorily exempt “usage.” Some examples of qualifying usage are:
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Manufacturing
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Agriculture & Horticulture
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Residential
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Mining & Drilling
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Food Service
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Research & Development
Services
At USTC, we help organizations understand their state’s utility sales tax legislation so they can take full advantage of any available exemptions. We handle the entire exemption and refund process from preparing all necessary forms and documentation to interacting with the utility suppliers and state agencies. Our areas of expertise include:
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Utility Studies
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Predominant Use Studies
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Utility Sales Tax Exemptions
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Utility Sales Tax Refunds