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 UPPCO, please contact us.

Agricultural Production

Commercial businesses in Michigan are tax-exempt for electricity used in agricultural production.
They are also exempt from sales tax on the Customer Charge if they have no use.
Send a Michigan Sales Tax Certificate to Upper Peninsula Power Company, Commercial & Industrial Billing, P.O. Box 19002, Green Bay, WI 54307-9002, or fax it to 920-430-6255.
On the certificate, be sure to include the percentage of energy use claimed for agricultural production. Here's a guideline to help you determine that percentage if you have a dual-use meter (for residential and agricultural use):

If your total electric use exceeds 1,500 kilowatt-hours per month, or 2,500 kilowatt-hours where a home has electric heat from November to March, the excess usage will be considered exempt.

Industrial Processing

Businesses in Michigan are tax-exempt year-round for electric and 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
Send a Michigan Sales Tax Certificate to Upper Peninsula Power Company, Commercial & Industrial Billing, P.O. Box 19002, Green Bay, WI 54307-9002, or fax it to 920-430-6255.
On the certificate, be sure to include the percentage of energy use claimed for industrial processing.

Nonprofit Organizations

Nonprofit organizations in Michigan are tax-exempt year-round for electric use. This includes any corporation, community chest fund, foundation or association that is organized and operated exclusively for religious, charitable, scientific or educational purposes or for the prevention of cruelty to children or animals.
Send a Michigan Sales Tax Certificate to Upper Peninsula Power Company, Commercial & Industrial Billing, P.O. Box 19002, Green Bay, WI 54307-9002, or fax it to 920-430-6255.