Municipal Energy Tax
- Details
- Last Updated on February 27, 2013
| Filing frequency: | See Sales Related Taxes Must be filed electronically using Taxpayer Access Point |
|---|---|
| Payment frequency: | See Sales Related Taxes |
| Forms: | TC-62E (this file also includes TC-62ER and TC-62ET) |
| Publications: | Pub 54 |
| Statutes: | 10-1 Part 3 |
| Revenue: | Used by the municipality that imposed the tax |
| Information: |
Municipalities may adopt this tax on gas and electricity delivered within their jurisdiction. Sales and use tax exemptions do not apply to this tax. See Publication 54 for applicable exemptions. |