Utility Sales Tax Exemptions
By State

Alabama

​

Business Types: Manufacturing

Statute: 36 months

 

Arizona

​

Business Types: Manufacturing

Statute: 48 months

Colorado

​

Business Types: Manufacturing. Restaurants

Statute: 36 months

Florida

​

Business Types: Manufacturing, Agriculture, Multi-Unit Complexes, Nursing Homes

Statute: 36 months

Georgia

 

Business Types: Manufacturing, Agriculture

Statute: 36 months

Indiana

 

Business Types: Manufacturing, Agriculture, Restaurants, Mining & Drilling

Statute: 36 months

Iowa

 

Business Types: Manufacturing, Agriculture, Restaurants

Statute: 36 months

Kansas

 

Business Types: Manufacturing, Agriculture, Hotels, Restaurants

Statute: 12 months

Maryland

​

Business Types: Manufacturing, Research & Development

Statute: 48 months

Massachusetts

 

Business Types: Manufacturing, Agriculture, Research & Development

Statute: 36 months

Michigan

 

Business Types: Manufacturing, Laundry Service, Research & Development

Statute: 48 months

Minnesota

 

Business Types: Manufacturing, Agriculture, Research & Development

Statute: 42 months

Mississippi

 

Business Types: Manufacturing, Agriculture

Statute: 36 months

Missouri

 

Business Types: Manufacturing, Agriculture, Mining & Drilling

Statute: 36 months

New York

 

Business Types: Manufacturing, Research & Development, Mining & Drilling

Statute: 36 months

North Carolina

 

Business Types: Manufacturing, Agriculture, Laundry Service

Statute: 36 months

Ohio

 

Business Types: Manufacturing, Agriculture, Restaurants

Statute: 48 months

Oklahoma

 

Business Types: Manufacturing

Statute: 36 months

Pennsylvania

 

Business Types: Manufacturing, Agriculture, Research & Development, Mining & Drilling

Statute: 36 months

South Carolina

 

Business Types: Manufacturing, Agriculture, Mining & Drilling

Statute: 36 months

Texas

 

Business Types: Manufacturing, Agriculture, Mining & Drilling

Statute: 48 months

Utah

 

Business Types: Manufacturing, Agriculture, Mining & Drilling

Statute: 36 months

Vermont

 

Business Types: Manufacturing, Agriculture

Statute: 36 months

Virginia

 

Business Types: Manufacturing, Agriculture

Statute: 36 months

Wisconsin

 

Business Types: Manufacturing, Agriculture

Statute: 48 months

Wyoming

​

Business Types: Manufacturing, Agriculture

Statute: 36 months