Utility Sales Tax Exempt States

AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY

State

Note

Refund Period

Sales Tax Rate

Alabama

Manufacturing

Previous Thirty-six Months

4% + local

Arkansas

Manufacturing

Previous Thirty-six Months

6.0%

Colorado

Manufacturing

Previous Thirty-six Months

2.9%

Connecticut

Manufacturing

Previous Thirty-six Months

6.0%

Florida

Manufacturing

Previous Thirty-six Months

6.0%

Georgia

Manufacturing

Previous Thirty-six Months

4% + County

Indiana

Manufacturing & Restaurants

Previous Thirty-six Months

7.0%

Iowa

Manufacturing & Restaurants

Previous Thirty-six Months

6.0%

Kansas

Manufacturing & Restaurants

Previous Thirty-six Months

5.3%

Maine

Manufacturing

n/a

5.0%

Maryland

Manufacturing

Previous Forty-eight Months

5.0%

Massachusetts

Manufacturing

Previous Thirty-six Months

6.3%

Michigan

Manufacturing

Previous Forty-eight Months

6.00%

Minnesota

Manufacturing

Previous Forty-two Months

6.875%

Mississippi

Manufacturing

Previous Thirty-six Months

7.0%

Missouri

Manufacturing

Previous Thirty-six Months

6.0%

Nebraska

Manufacturing

Previous Thirty-six Months

5.5%

New York

Manufacturing

Previous Thirty-six Months

4.0%

North Carolina

Manufacturing

Previous Thirty-six Months

4.75 + local (2%)

Ohio

Restaurants (Gas only)

Previous Forty-eight Months

Varies by County

Oklahoma

Manufacturing

Previous Thirty-six Months

4.5%

Pennsylvania

Manufacturing

Previous Thirty-six Months

6.0%

Rhode Island

Manufacturing

Previous Thirty-six Months

7.0%

South Carolina

Manufacturing

Previous Thirty-six Months

6.0%

Tennessee

Manufacturing

Previous Thirty-six Months

6.0%

Texas

Manufacturing

Previous Forty-eight Months

6.25% + County

Utah

Manufacturing

Previous Thirty-six Months

5.95%

Vermont

Manufacturing

Previous Thirty-six Months

6.0%

Washington DC

Restaurants

Previous Thirty-six Months

5.8%

Wisconsin

Manufacturing

Previous Thirty-six Months

5.0%

Wyoming

Manufacturing

Previous Thirty-six Months

4% + County