Electricity

Gross receipts derived from sales of electricity are subject to the 7.00% combined general rate of sales and use tax. 

For a business or person who is not registered with the Department and is required to collect and/or remit sales or use tax on electricity, register online using the online business registration portal.  Gross receipts derived from sales of electricity and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Utility and Liquor Sales and Use Tax Return.

Additional Information for Electricity

Technical Publications for Electricity