Since January 1, 2006, sales of metered natural gas, electricity and fuels (including propane and heating oils) to residential customers is no longer subject to state sales tax. This applies only to the state sales tax for residential energy use; local option taxes remain at the same rate in jurisdictions imposing them.
State sales tax rates, however, remain applicable for non-residential customers unless a sales tax exemption certificate is filed with us. If you use electricity for processing or manufacturing tangible goods for resale, either in a commercial business or in agriculture, you may be eligible to file a sales tax exemption certificate for the portion of your electric usage that qualifies. The certificate may be valid for up to three years and you can file for refunds for past years up to a maximum of three years.
Ryan Wagner, Member Service Advisor, can help you file a Sales Tax Exemption. We will provide you with:
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the amount of past sales tax paid
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your past and present electrical usage
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sales tax exemption form
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refund form
You are not required to have exempt usage metered separately, but are required to calculate the percentage of exempt and non-exempt usage and provide appropriate documentation supporting the exemption claimed.
For more information, call 888-788-1551 or email Ryan Wagner.