State Gross Receipts (Sales) Tax: 6.0%
Local Tax: Click here to lookup local tax rates
Statute of Limitations: 36 months
The state offers an exemption when utilities are used for the following purposes. Click on a qualifying use for more information.
Manufacturing: Effective July 1, 2011, manufacturers classified within NAICS codes 31 through 33 can qualify for a reduced tax rate of 2.75%. In addition, certain types of manufacturing are exempt from tax. Electricity and natural gas used by qualified steel manufacturers is exempt. Electricity used in the manufacture of aluminum metal by electrolytic reduction process is exempt. Natural gas used as fuel in the manufacture of glass is exempt.