Municipal Energy Tax
|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)|
|Statutes:||10-1 Part 3|
|Revenue:||Used by the municipality that imposed the tax|
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.