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 (PDF) to UPPCO, 500 North Washington Street, Ishpeming, MI 49849, or fax it to (906) 485-2431.
Note: On the certificate, be sure to include the percentage of energy use claimed for industrial processing.