Plastics manufacturer in Allentown on PPL Electric. Been paying Pennsylvania sales tax on electricity for 4 years. PA Code Title 61 Chapter 31 should exempt manufacturing use. Client never filed REV-1220 form. Anyone know PPL's process for retroactive exemptions?
PPL Electric - Pennsylvania manufacturer missing exemption
PPL is pretty good with manufacturer exemptions once you file REV-1220. They'll typically go back 3 years for refunds. Make sure you have detailed manufacturing process documentation - they sometimes audit the exemption.
Washington state has similar issues. Avista will honor manufacturing exemptions but they want proof that electricity is used predominantly in production vs office/admin functions.
Manufacturing exemptions are state-specific but most utilities have streamlined processes once proper forms are filed. Pennsylvania allows 4-year lookbacks on REV-1220 claims in most cases.