Energy used for industrial or related purposes
Beginning July 1, 2012, sales of electricity, coal, gas, fuel oil, steam, coke, or nuclear fuel used in processing, manufacturing, mining, refining, irrigation, construction, telegraph, telephone and radio communication, street and railroad transportation services, and all industrial uses are exempt from the 2.9% state sales and use tax. See FYI Sales 30 and FYI Sales 71 for more information
From March 1, 2010 through June 30, 2012, energy used for industrial or related purposes must be taxed (2.9% state sales and use tax). To view a copy of the 2010 legislation, see House Bill 2010-1190.