We have been working with the DOR to implement the provisions of the AIM/TRIM Manufacturing Inputs Exemption and we have received more information from Deputy Director of Revenue Lowell Pearson regarding the proper procedure for claiming exemption under SB 30 if you are already using the Electrical Energy Direct Pay Authorization (EEDPA).
Mr. Pearson indicates currently authorized users of the EEDPA may continue to give the utility companies their full exemption certificate and self accrue/pay the local sales tax only on the appropriate part of their purchases. There is no need to use a second exemption certificate.
Please let us know of any comments and we will return them to the DOR. Thank you for your patience as we work to implement this exemption. To send us an email, please click here.