Every utility company is required to charge sales tax unless the customer files a valid exemption certificate. The utility company typically does not promote, publicize, or assist in obtaining exemptions – it is just a pass through for the utility company. The exemption is not the responsibility of the utility company rather they are only a conduit…

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There are many areas in the engineering study in which the State can and will argue that certain utility usage is not production and therefore does not qualify for exemption. For example: Electric used for a lift truck that performs work outside the production process, e.g. loading, unloading trucks or warehouse storage; and also moving…

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