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 |