Utility Studies

Neff Tax Associates is a full service provider for the Indiana utility studies for electricity, natural gas, water, and steam that are necessary to obtain sales tax exemptions for manufacturers, grain & livestock farms, as well as restaurants.

Neff Tax will determine if your business qualifies for a predominate sales tax exemption and/or a refund of sales tax paid on utility bills.

If your qualifying business has utility meters which supply equipment that is used more than 50% for exempt purposes, you can qualify for a 100% exemption from sales tax on charges to that meter as well as possible refunds from the most recent three calendar years through the current date.

If your qualifying business has utility meters which supply equipment that is used 50% or less for exempt purposes, you can still qualify for a refund of sales tax on the exempt percentage of charges to that meter from the most recent three calendar years through the current date.

Neff Tax will analyze your business operations, prepare utility studies, prepare refund claims, file with the Indiana Department of Revenue, and represent your company during the Department’s examination of the study or refund claim.

Many of these projects are self-funded in that a portion of the overpaid sales taxes can be used to pay the contingency-based fees for the recovery and utility study. Your company would only pay for our services after the refund is received.

Even if your company has an exempt meter you have no documentation for or your utility has requested a new utility study and there will be no tax recovery, Neff Tax can resolve the problem quickly and within your budget.