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