Manufacturing & Understanding Sales Tax Exemptions in Wisconsin

• A manufacturing exemption is available for electricity and/or natural gas used or consumed in agricultural or industrial production.
• The exemption percentage is determined based on the actual percentage of the utility being used in the manufacturing process.
• A Predominant Use Utility Study is required for all meters to claim the sales tax exemption.
• Manufacturing companies are eligible for a 48-month refund period.

Our Process for Wisconsin Manufacturing Sales Tax Refunds:

• Information can be found on the Wisconsin State Legislature website detailing what exemptions are available.
• An update to the Predominant Use Utility Study is required every few years or at any time a major operational change occurs such as an increase/decrease in production hours, adding or removing pieces of equipment, or a change in building square footage.
• The Wisconsin Department of Revenue provides some quick answers to frequently asked questions and access to the Sales and Use Tax Exemption Certificate required for manufacturing companies to submit to their Utility Company.
• The Public Service Commission of Wisconsin (PSC) is responsible for the regulation of Wisconsin public utilities, including those that are municipally owned. The Division of Energy Regulation (DER) is responsible for supporting the mission of the Commission to assure safe, reliable and fair provision of electricity and natural gas for the customers of the utilities it regulates.
• Utility Companies such as WE Energies publish and maintain detailed Electric and Natural Gas Rate Books which include basic information on rates, adjustments, and other specifics.