This tax is imposed on every person who sells electric power for resale, and every public utility and cooperative that sells electric power to a consumer. The tax does not apply to electric power purchased from vendors previously taxed under the statute. The tax of one mill (.0005) upon each kilowatt hour of electric power sold. Every person subject to the tax is required to file Form L-814A Electric Power Excise Tax Return showing the amount of electricity sold during the month. A bi-annual report is due in January and July of each year listing exempt sales to industrial customers for the preceding six months.
- L-814A: Electric Power Excise Tax Return
- L-3017: Application for the Sale of Electric Power