Colorado
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months
Domestic Use: Available
Connecticut
Exemption: Predominant Use- 75% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Thirty-six Months
Domestic Use: ???
Florida
Exemption: If 75% or more of the utilities are used in manufacturing, processing, or fabrication of aproduct. Exempt use is 100%.
If 50% to 75% of the utilities are used inmanufacturing, processing, or fabrication of aproduct. Exempt use is 50%.
If less than 50% of the utilities are used inmanufacturing, processing, or fabrication of aproduct. Exemption is not allowed.
Refund: Previous Thirty-six Months
Domestic Use: Available
Indiana
Exemption: Predominant Use- 50% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Three calendar years
Domestic Use: Available
Iowa
Exemption: xxxxxxxxxxxxx
Refund: xxxxxxxxxxxxx
Domestic Use: xxxxxxxxxxxxx
Kansas
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months.
Domestic Use: Available
Maryland
Exemption: Predominant Use - 50% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Forty-eight Months. Sales of the products produced must be to outside customers. Exempt use for products produced for inter corporate sales does not qualify for this exemption.
Domestic Use: ???
Massachusetts
Exemption: Predominant Use - 75% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Thirty-six Months.
Domestic Use: ???
Michigan
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Forty-eight Months.
Domestic Use: ???
Minnesota
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Forty-two Months.
Domestic Use: ???
Mississippi
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months. The sales tax is reduced to 1.5% once the exemption is in place.
Domestic Use: ???
Nebraska
Exemption: Predominant Use - 50% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Thirty-six Months.
Domestic Use: ???
New York
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months.
Domestic Use: Available
Pennsylvania
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months.
Domestic Use: ???
South Carolina
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months.
Domestic Use: ???
Tennessee
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months.
Domestic Use: ???
Texas
Exemption: Predominant Use - 50% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Forty-eight Months.
Domestic Use: Available
Utah
Exemption: Predominant Use - 50% or more of the utilities must be used in manufacturing, processing, or fabrication of a product. If predominant; exempt use is 100%.
Refund: Previous Thirty-six Months.
Domestic Use: ???
Vermont
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product.
Refund: Previous Thirty-six Months.
Domestic Use: ???
Virginia
Exemption: Only the percentage of the utilities used in manufacturing, processing, or fabrication of a product. Other exceptions apply, contact us for more details.
Refund: Previous Three calendar Years.
Domestic Use: ???
Wisconsin
Exemption: Only the percentage of the utilities used in manufacturing.
Refund: Previous Forty-eight Months.
Domestic Use: ???