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Sales Tax Exemption

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.

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.

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 (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.

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 (PDF) to UPPCO, 500 North Washington Street, Ishpeming, MI 49849, or fax it to (906) 485-2431.