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Electricity › Department of Revenue

Holland & Knight LLP

Emergency Rule for Equipment Used to Generate Electric Energy Renewed

Holland & Knight LLP on

On Nov. 16, 2018, the Florida Department of Revenue renewed Emergency Rule 12AER18-02, which implemented Section 56, Chapter 2018-118, Laws of Florida, providing for a sales tax exemption for equipment purchased to generate...more

Akin Gump Strauss Hauer & Feld LLP

Kansas Tax Authority Confirms Only a Utility may Sell Power in Kansas

Akin Gump Strauss Hauer & Feld LLP on

In its first opinion letter of the year, the Kansas Department of Revenue (DOR) confirmed that under Kansas law only a utility can sell power to a residential customer. The text of the letter references the request as being...more

Stoel Rives LLP

Tax Law Alert: Oregon Rulemaking Would Tax Electricity and Gas Sales by Non-Utilities Differently

Stoel Rives LLP on

The Oregon Department of Revenue is considering rulemaking that would affect whether sales to a “contracted point of delivery” in Oregon are taxed by Oregon vs. another state. “Public utilities” would continue to measure...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Faegre Drinker Biddle & Reath LLP on

Electricity used by Qdoba Mexican Restaurants to keep food warm before final preparation and sale was found exempt from sales tax by the Indiana Tax Court. On June 23, 2015, the Indiana Tax Court in Aztec Partners, LLC v....more

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