Effective June 1, 2019, New York repealed its state and local sales and use tax exemption for the transportation, transmission, or distribution of gas or electricity when it is purchased from someone other than the vendor of the gas or electricity.
A waste disposal and recycling company’s purchase of natural gas qualified for Indiana’s public transportation exemption since the taxpayer established that it was in the business of providing public transportation.
A taxpayer’s purchase of electricity qualified for Indiana’s predominant use exemption because the taxpayer produced documentation showing a higher exemption rate for utility usage than originally determined by the DOR.
The Illinois Department of Revenue has issued a general information letter regarding whether commercial printing is considered “manufacturing” and if the state’s manufacturing exemption applies to electricity consumed to run printing machinery.
Colorado updated its publication regarding the state’s sales and use tax exemption on residential energy usage, stating the exemption applies to all purchases of propane and wood pellets used to heat a home or prepare food.
Arizona modified the exemption criteria for the qualified manufacturing or smelting business exemption as it applies to the state’s transaction privilege and use tax deduction of electricity and natural gas sales.