Effective January 1, 2006, a Wisconsin sales and use tax exemption applies to fuel and electricity consumed to operate machines and equipment used directly in the manufacturing process. The exempt amount should be calculated on a meter-by-meter basis in a similar manner as was previously used to calculate the amount of fuel and electricity qualifying for the manufacturer’s sales tax credit. In addition to determining the qualifying amounts, manufactures must also provide an exemption certificate to the fuel and/or electricity supplier. Accompanying rules and procedures for the exemption do apply. (Sales and Use Tax Report No. 3-05, Wisconsin Department of Revenue)