Manufacturers and industrial processors with facilities located in Wisconsin, may be eligible for a utility tax exemption. Wisconsin offers an exemption from state and local sales tax on the purchase of electricity, natural gas, and water used in qualifying production activities. This tax exemption is authorized by Wis. Stats. § 77.54(30)(a)6.

Exemption Language of Wis. Stats. § 77.54(30)(a)6

"Fuel and electricity consumed in manufacturing tangible personal property, or items or property under s. 77.52 (1) (b) or (c), in this state."

Utility Study Requirement for Exemption Qualification

A Wisconsin utility tax study must list every piece of equipment and appliance (production and non-production) that uses the utility and the annual consumption of each. Failure to properly calculate or classify utility usage is cause for denial of the exemption.

Wisconsin Statute of Limitations on Tax Refund

4 years

State Sales Tax Rate: 5%

Average Local Sales Tax Rate: 0.46%

Helpful Resources

Wisconsin Utility Exemption Certificate: https://www.revenue.wi.gov/DORForms/s-211f.pdf

Wisconsin Utility Exemption Statute/Rule: Wis. Stats. § 77.54(30)(a)6

Wisconsin Claim Form for Tax Refund: Refund Claim Form BCR