Utilities used in the following industries and ways are exempt from sales tax. Any utility use related to farming or ranching, such as the electricity needed to operate milking machines or to run a grain auger is exempt from the state sales tax. The utilities you use in your home for non-business purposes is exempt from state sales tax. To qualify for a utility sales tax exemption, the service provided must be subject to sales tax. Utilities used by those who provide non-taxable services, such as a doctor, lawyer, accountant or child care center are taxable.
Utilities actually used in rooms occupied by hotel guests are exempt from sales tax.
Electricity or gas used for lighting and other nonextraction purposes at the pump stations are subject to sales tax. Please allow two weeks for delivery of your forms.