Utility Sales Tax Exempt States
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 |