PA Sales Tax Studies

For entities currently under audit by the PA Department of Revenue:

When an entity is being audited by the PA Department of Revenue for Sales and Use taxes, one area of interest is the percentage of utility consumption that is exempt from sales and use tax.

Typically, any electricity or natural gas that is used directly in a manufacturing or production process is exempt from sales and use tax. In order to substantiate the claimed exemption, the PA Department of Revenue requires entities to submit a study detailing the amount of electricity and natural gas utilized in the manufacturing or production process.

Premier Power can provide sales and use tax exemption studies that are in the proper form as required by the PA Department of Revenue to maximize and substantiate the claim of exempt utility usage for both electricity and natural gas.

For entities that are not currently under audit by the PA Department of Revenue:

Even if an entity is not being audited by the PA Department of Revenue, a study can be performed to help the entity maximize the amount of the exemption that is currently being claimed. These studies are also useful to let the customer know if they are claiming the proper percentage of exemption related to exempt utility usage. If it is determined that an entity has been overpaying sales tax, a refund of the overpaid sales tax can be claimed related to any overpayments made within the past 36 months.

Fees and other information:

Fees for this service are determined on a case by case basis. An initial discussion and meeting are done at no charge to the customer. Fees can either be a flat fee or a percentage of the refund obtained, or a combination of both, based on an agreement between Premier and the customer.

To learn more about this service contact Lee McCracken, President of Premier Power at 724-458-5600 or send an email to lmccracken@trustpps.com.