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.
Mail or fax a Michigan Sales Tax Certificate (PDF) to:
UPPCO
500 North Washington Street
Ishpeming, MI 49849
Fax: (906) 485-2431
Prior to sending in your certificate of exemption, please make sure to do the following:
- Complete the form using the contact name exactly as it appears on your bill.
- List your account and/or meter number on the top of the form (if known).
- List appropriate percentages on the form when applicable. Percentages are needed if the reason for exemption is Manufacturing, Agricultural Production, or Commercial Customer with Residential Use. (Be sure to include the percentage of energy use claimed for agricultural production).
- Sign and date the form.
For residential and agricultural dual-use meters: 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.