ΔW
DELTA WATT SOLUTIONS PA & OH Utility Tax Audits
PA (72 P.S. § 7204) & OH (R.C. § 5739.02) Tax Compliance

Recover Overpaid Utility Sales Tax in PA & Ohio.

In Pennsylvania and Ohio, energy used directly in manufacturing qualifies for major sales tax exemptions. Delta Watt Solutions performs technical load allocation studies, files for up to 36 to 48 months of retroactive cash refunds, and permanently lowers monthly utility bills—strictly on contingency.

Technical Load Studies
State Dept. Filings (PA & OH)
Zero In-House Labor Required
PA & OH
Multi-State Expertise
3-4 Yrs
Retroactive Lookback
100%
Contingency ($0 Risk)

Request Utility Audit

Step 1 of 2: Facility Qualification

Delta Watt Solutions maintains strict confidentiality. Zero upfront fees.

Interactive Tax Refund Estimator

Select your state and adjust your monthly spend and process usage. In both PA and Ohio, a meter must meet or exceed 50% direct manufacturing usage to qualify for exemption.

$25,000 / mo
$2,000 $100,000+
75%
10% (Non-Qualifying) 95% (Heavy Mfg)
PA Proportional Rule: Meters with 50%+ manufacturing usage qualify for proportional exemption on monthly bills.
Estimated 36-Month Cash Refund
$40,500
Retroactive check from PA Dept. of Revenue
Estimated Annual Ongoing Savings
$13,500 / yr
Removed from future monthly utility bills
Claim Your Refund Review

Our 4-Step Audit Process

Delta Watt Solutions handles 100% of the engineering calculations, load documentation, and state filing in PA and OH. Zero disruption to plant operations.

01

Utility Bill Analysis

We review 12 to 48 months of electric and natural gas billing statements to identify sales tax charges and rate class discrepancies.

02

Engineering Load Study

Our engineers calculate exact kilowatt-hour and therm consumption for all direct manufacturing equipment vs. non-exempt plant HVAC and lighting.

03

State Exemption Filing

We submit formal exemption certificates (PA REV-1220 / OH STEC B) to utilities and prepare technical documentation for state tax departments.

04

Refund Check Delivery

The state issues your retroactive cash refund check, and future utility bills are permanently adjusted to reflect exempt status.

State Tax Law Comparison

Understanding PA & Ohio Utility Tax Rules

Both Pennsylvania and Ohio offer sales tax exemptions for manufacturers, but each state evaluates meter allocations under different statutory rules.

  • Pennsylvania (Proportional): Requires 50%+ direct manufacturing usage on a meter to qualify. The exemption scales proportionally to match exact mfg. usage (3-year lookback).
  • Ohio (All-or-Nothing): Under R.C. § 5739.02(B)(42)(g), crossing the 50% primary use threshold grants a 100% tax exemption on the entire meter bill (4-year lookback).
  • Full Audit Representation: Delta Watt Solutions certifies and defends all calculations before state revenue departments.
Statutory Rules Quick Reference Status: Active
// PENNSYLVANIA (72 P.S. § 7204)
Base State Tax Rate: 6.00%
Exemption Scaling: Proportional (Exact %)
Retroactive Lookback: 3 Years (36 Months)
// OHIO (R.C. § 5739.02)
Base State Tax Rate: 5.75%
Exemption Scaling: 100% (If >50% Primary Use)
Retroactive Lookback: 4 Years (48 Months)