Manufacturing and Residential customers may be exempt from the state and city sales taxes on their electric and natural gas bills. The company must use more than 50% of the electric consumption in manufacturing. 

Residential type customers such as apartment complexes and nursing homes may be exempt if the business uses more than 50% for residential purposes.

KilowattCare LLC will perform the predominant use study which the state requires for city and state sales tax exemption on a company’s electric or natural gas bill.