Aluminum smelter purchases of natural gas

From the 2024 DOR Tax Exemption Study

82.12.022(5) - Aluminum smelter purchases of natural gas Description Natural or manufactured gas an aluminum smelter uses is not subject to the brokered natural gas use tax. Purpose To support the aluminum industry. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenue because currently no exemption taxpayers use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this exemption. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Annual tax performance report data Additional Additional Information Information Category: Business Year Enacted: 2004 Primary Beneficiaries: Aluminum smelters Taxpayer Count: 0 Program Inconsistency: None evident JLARC Review: Full review completed in 2015 2024 Tax Exemption Study Page 276