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New York
State
Utility Sales Tax Refunds
Refunds are based on New York State
Sales Tax Law 1115© and 1115(a) 12, which exempts utilities and
equipment when used directly in the production of Tangible
Personal Property for sale.
Tangible Personal Property is defined as:
corporeal (physical) personal property of any nature having a
material existence and perceptibility to the human sense.
The exemption includes
production in the Manufacturing, Industrial, Food Processing,
and Agricultural Industries.
Included in the production of Tangible
Personal Property are: meat processing, baked goods, jewelry,
furniture, shrubs, wood, chemicals, and prosthetic aids.
Utility Survey
New York State Sales Tax Refund Department
requires a Utility Survey as part of a refund claim.
The purpose of the
Utility Survey
is to determine the percentage of the utility used in production
(exempt) and non-production (non-exempt).
The Utility Survey is used to compute the
Kilowatt Hours (using horse power, watts, amperage, voltage),
Therms, BTU’s etc. used in production (exempt) and
non-production (non-exempt) for all machinery and equipment used
in your business.
Exempt is any machinery or equipment used
directly in production:
Bakeries - mixers, oven, rol-sheeters,
proofers, walk-in-coolers, freezers, etc.
Meat processing - slicers, saws, scales,
grinders, walk-in-coolers, freezers, etc.
Non-exempt is machinery or equipment not
used in production such as: heat, air conditioning, computers,
personal appliances, lighting.
Calculation Of Refund Claim
The exempt percentage is computed and then applied to the total
Sales Tax paid for the claim period.
Benefits to You
Never a cost to you, we share the refund with you
ONLY when the results
are obtained.
BMG has 42 years of NYS Tax Law experience.
BMG will process all the paperwork.
NYS Tax Law allows a claim to be
retroactive for the last 3 years.
NYS pays interest on the money refunded.
The entire process takes a minimal amount
of your time.
BMG will reprocess your claim approximately
every 18 months.
BMG provides personable bi-lingual customer
service.
BMG provides free Sales Tax & Motor Fuel Law advice to all of
its clients
Our Process
Client Analysis: Before beginning any
refund process our staff performs a free analysis. The purpose
of the analysis is to determine if your business qualifies for a
refund based on New York State
Tax Laws.
The Client
will forward or make available to BMG one complete utility bill
for each utility provider used in the last 3 years.
All proper New
York State and BMG, Inc. forms must be completed by mail or in
person.
BMG will
conduct a utility survey to determine exempt utility use.
BMG will
request a 3 year billing history from your providers.
BMG will
complete an engineering report using the survey data and utility
usage.
BMG will
complete and process all necessary documents to forward your
refund claim to the NYS refund department.
After the
refund claim is submitted, BMG will inform the client by mail of
all updates regarding the refund process.
BMG will work
directly with the Tax Department to resolve any questions
regarding the claim.
Upon receipt
of the refund check, BMG will contact the client to make
arrangements to distribute the refund.
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