SALT Report 3415 – Effective August 1, 2014, a deduction will be established under the utilities classification for the gross receipts from the sale of electricity and natural gas for a business that is principally engaged in a manufacturing or smelting operation, if at least 51% of the electricity or natural gas is used in the manufacturing or smelting operation. The utility company is required to obtain a Form 5014 which can be accessed below.

For Further Information:

 Form 5014, Exemption Certificate for Electricity and Natural Gas Primarily Used in Manufacturing and Smelting Operations

Arizona Department of Revenue New Exemption Certificate Issued