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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)
Publications: Pub 54
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.