Fill - Free fillable 20__ SUT206 Exemption Certication for Utilities or Fuel (Comptroller of Maryland) PDF form

COM/SUT206 09/20

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Date Telephone Number Title

MARYLAND

FORM

SUT206

Exemption Certication for Utilities

or Fuel Used in Production Activities

20__

Instructions

• This form is to be used to claim from suppliers the sales and use tax exemption for utilities consumed in a production

activity. The completed form is to be provided to the supplier and not to the Compliance Division.

• This form is not to be used to claim a resale exclusion or exemption other than the production activities exclusion.

• This form is not to be used to claim exemption for purchases other than those of gas, electricity, steam, oil or coal.

• Purchases of utilities and fuel by retail food vendors for use in processing food for sale are not eligible for exemption.

SUPPLIER

Name

Street address

City or Town State ZIP Code +4

BUYER

Name Sales and Use Tax Registration Number

Street address

City or Town State ZIP Code +4

TYPE OF UTILITY FUEL (Check appropriate box)

Gas Electricity Steam Oil Coal

If applicable, enter:

Service Location

Meter Number(s) Utility Account Number

Describe the purposes to which the utilities or fuel are being used, specifying the products produced

I HEREBY CERTIFY under the penalties of perjury that the above described utilities or fuel will be consumed directly and

predominantly within the meaning of Regulation .10. (See Page 2 of this form for pertinent provisions of Regulation .10)

I understand that purchases of utilities and fuel by retail food venders for use in processing food for sale are not eligible for

exemption.

COM/SUT206 09/20

A. Consumption in Production Activities.

(1) The sale of gas, electricity, steam, oil, or coal, consumed

directly and predominantly in a production activity is not

subject to the tax. Production activities do not include

processing food or a beverage by a retail food vendor

or operating administrative or commercial facilities, such

as oces, sales and display rooms, retail outlets and

storage facilities, including refrigerated storage facilities.

(2) If electricity, gas, or steam is sold through a single meter

for both exempt and taxable uses, the purpose which

consumes the majority of the electricity, gas, or steam is

the basis for determining the taxability of the sale. The

buyer shall determine the majority usage, considering

the relative connected load for each purpose and the

relative time of operation of each over a period of one

year, unless the circumstances of a particular case

require a dierent period. Similarly, the taxability of

purchases of oil or coal is determined by the majority

use where it is impracticable to measure separately the

amount purchased for each purpose.

(3) If the sale of electricity or natural gas is exempt from

tax, the sale of the transmission, distribution, or delivery

of that electricity or natural gas is also exempt from tax.

(4) In order to obtain this exclusion, the buyer of gas,

electricity, steam, oil or coal shall present to the vendor

of the commodity and the vendor of the transmission,

distribution, or delivery service a certication, upon a

form available from the comptroller, setting forth the

basis for the claimed exemption. Upon presentation

of the completed and signed form, the vendor may

not collect the tax until notied by the comptroller to

resume collection or until the certication is revoked by

the buyer. The buyer shall revoke the certication when

no longer entitled to exclusion under the terms of this

regulation.

B. Exempt Buyers.

(1) A person operating a non-prot religious, charitable,

or educational organization possessing an exemption

certicate issued by the comptroller under Regulation

.22, and other persons possessing an exemption

certicate issued by the comptroller, may claim

exemption for the tax on gas, electricity, steam, oil, coal,

or the transmission, distribution, or delivery of electricity

or natural gas by providing a photocopy of this certicate

to the vendor.

(2) A member of a foreign diplomatic corps may purchase

gas, electricity, steam, oil, coal or the transmission,

distribution, or delivery of electricity or natural gas

free of tax by presenting to the vendor the evidence of

exemption issued by the United States Department of

State.

Special Instructions for Restaurants and Other Food

Servers

Purchases of utilities and fuel by retail food vendors for use in

processing food for sale are not eligible for exemption.

Note: Do not mail this form to the Compliance Division.

The completed form is to be provided to the supplier and

not to the Compliance Division.

For more information email ques

tions to:

CDSTREFUNDS@marylandtaxes.gov

call 410-767-1530.

Maryland Relay Service (MRS) 711.

Direct inquiries to:

Comptroller of Maryland

Compliance Division

301 West Preston Street, Room 303

Baltimore, Maryland 21201-2383

Regulation .10 Natural and Articial Gas, Electricity, Steam, Oil and Coal

Page 2

MARYLAND

FORM

206

Exemption Certication for Utilities or Fuel

Used in Production Activities

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