Utility Sales Tax Exemptions
By State

Alabama

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Qualifying Uses: manufacturing, heating poultry houses

Qualifying Utilities: electricity, natural gas 

Refund Limitation: 36 months

 

Arizona

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Qualifying Uses: manufacturing

Qualifying Utilities: electricity, natural gas, liquid petroleum

Refund Limitation: 48 months

Colorado

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Qualifying Uses: manufacturing. retail food production, residential

Qualifying Utilities: electricity, natural gas, fuel

Refund Limitation: 36 months

Florida

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Qualifying Uses: manufacturing, agriculture, residential

Qualifying Utilities: electricity, natural gas, fuel, steam

Refund Limitation: 36 months

Georgia

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, natural gas, fuel

Refund Limitation: 36 months

Indiana

 

Qualifying Uses: manufacturing, agriculture, retail food production, mining/drilling

Qualifying Utilities: electricity, natural gas, water, steam

Refund Limitation: 36 months

Iowa

 

Qualifying Uses: manufacturing, agriculture, retail food production, residential

Qualifying Utilities: electricity, natural gas, water, steam, fuels

Refund Limitation: 36 months

Kansas

 

Qualifying Uses: manufacturing, agriculture, retail food production, residential

Qualifying Utilities: electricity, natural gas, water, heat, propane for agricultural use

Refund Limitation: 36 months

Maryland

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Qualifying Uses: manufacturing, research & development

Qualifying Utilities: electricity, natural gas, steam, fuels

Refund Limitation: 48 months

Massachusetts

 

Qualifying Uses: manufacturing, agriculture, research & development

Qualifying Utilities: electricity, natural gas, steam, fuels

Refund Limitation: 36 months

Michigan

 

Qualifying Uses: manufacturing, research & development

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 48 months

Minnesota

 

Qualifying Uses: manufacturing, agriculture, qualifying data centers

Qualifying Utilities: electricity, natural gas, water, steam

Refund Limitation: 42 months

Mississippi

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, fuels

Refund Limitation: 36 months

Missouri

 

Qualifying Uses: manufacturing, agriculture, residential

Qualifying Utilities: electricity, natural gas, water, fuels

Refund Limitation: 36 months

New York

 

Qualifying Uses: manufacturing, research & development, mining/drilling

Qualifying Utilities: electricity, natural gas, steam, fuels

Refund Limitation: 36 months

North Carolina

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, fuels

Refund Limitation: 36 months

Ohio

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: natural gas, water, steam, fuels

Refund Limitation: 48 months

Oklahoma

 

Qualifying Uses: manufacturing

Qualifying Utilities: electricity, natural gas, steam, fuels

Refund Limitation: 36 months

Pennsylvania

 

Qualifying Uses: manufacturing, agriculture, research & development, mining/drilling, residential

Qualifying Utilities: electricity, natural gas, steam, fuels

Refund Limitation: 36 months

South Carolina

 

Qualifying Uses: manufacturing, agriculture, mining/drilling

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 36 months

Texas

 

Qualifying Uses: manufacturing, agriculture, mining/drilling

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 48 months

Utah

 

Qualifying Uses: manufacturing, agriculture, mining/drilling

Qualifying Utilities: electricity, natural gas, heat, fuels

Refund Limitation: 36 months

Vermont

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 36 months

Virginia

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 36 months

Wisconsin

 

Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 48 months

Wyoming

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Qualifying Uses: manufacturing, agriculture

Qualifying Utilities: electricity, natural gas, fuels

Refund Limitation: 36 months