Utility Sales Tax
Exemptions & Refunds

Predominant Use Study

In most states, a predominant use study (aka usage study) is required to qualify for a utility sales tax exemption and/or refund.

Sales Tax Exemption

In most states, exemptions (or reductions) in utility sales tax are available for businesses that meet certain requirements.

Refund Recovery

Companies that qualify for an exemption may also qualify for a refund of back taxes.