Utility Sales Tax Refunds

Companies that qualify for an exemption may also qualify for a refund. USTC has recovered millions of dollars for clients that span a wide range of industries including manufacturing, agriculture, research & development, food service, residential facilities and many more.

 

 

How Much Will My Sales Tax Refund Be?

 

Several factors will affect your refund amount. Here are the most common:

 

  • Statute of Limitations. Each state sets a limit on the number of months of utility sales tax that can be recovered. This ranges from 12 to 48 months, depending on the state.

  • Exempt Percentage. Once a company has met the state’s requirements, they are awarded with a percentage of exemption. In general, this is tied directly to the results of the utility study.

  • Previous Exemptions. If a facility was exempt in the past (e.g. with a previous utility supplier), it could affect how many months of recovery are available.

  • Location History. If your facility has been up and running for a short period of time, it could affect how many months of recovery are available.

  • Change of Ownership. If your business changed ownership recently, it may be necessary to file a separate refund claim to recover the sales tax paid by the previous owner. 

 

 

What is the Statute of Limitations for my State?

 

Generally, a claim for refund must be made within a certain number of months from the date on which the tax was due and payable. Below is a list of states that offer utility sales tax refunds and their respective statute of limitations.

Alabama:

Arkansas:

Colorado:

Connecticut:

Delaware:

Florida:

Georgia:

Idaho:

Indiana:

Iowa:

Kansas:

Kentucky:

Maine:

Maryland:

Massachusetts:

Michigan:

36 Months

36 Months

36 Months

36 Months

36 Months

36 Months

36 Months

36 Months

36 Months

36 Months

12 Months

48 Months

36 Months

48 Months

36 Months

48 Months

Minnesota:

Mississippi:

Missouri:

Nebraska:

New Jersey:

New York:

North Carolina:

Ohio:

Oklahoma:

Pennsylvania:

Rhode Island:

South Carolina:

South Dakota:

Tennessee:

Texas:

Utah:

42 Months

36 Months

36 Months

36 Months

12 Months

36 Months

36 Months

48 Months

36 Months

36 Months

36 Months

36 Months

36 Months

36 Months + current year

48 Months

36 Months

USTC

206A S Loop 336 W, Suite 150
Conroe, TX 77304

 

(800) 475-8909

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