Sales Tax Exemption

Businesses in Michigan are tax-exempt year-round for natural gas used in industrial processing. Qualifying activities include:

• production
• patent, experimentation, development, engineering inspection and quality control
• planning, scheduling and production control
• design, construction and maintenance of factory machinery, equipment and tooling
• disposal of production scrap and waste
• production supervision
• production material handling

To apply for sales tax-exemption, send a Michigan Sales Tax Certificate to Michigan Gas Utilities, Commercial & Industrial Billing, P.O. Box 2176, Scottsbluff, NE 69363, or fax it to 800-401-6831.

On the certificate, be sure to include the percentage of energy use claimed for industrial processing.

Questions?

If you have questions about whether an exemption applies to your business, your tax accountant is your best resource. If you have questions about your current tax status with Michigan Gas Utilities, please contact us.