Delaware Public Utility Tax - Claim for Refund

Public Utility Tax - Claim for Refund
13_5507_1
Form 5507

FOR OFFICE USE ONLY

PUBLIC UTILITY TAX
CLAIM FOR REFUND

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FOR CALENDAR YEAR 20

Rev. Code 0054

If not for calendar year, insert ending date of fiscal year
Name of Business

Identification
Number
YourEmployer
Social Security
No.

Street Address
City

State

Zip Code

State

Zip Code

Date of Incorporation

State of Incorporation

Delaware Address if Different than Above
City

Nature of Business

BUSINESS ACTIVITIES
Check the appropriate qualifying activity(s):
Aviation Maintenance & Repair Services
Computer Software Sale (Wholesale Only)
Consumer Credit Reporting/Collection Services
Data Processing or Data Preparation
Engineering
Manufacturing

Scientific, Agricultural or Industrial Research
Telecommunications
Wholesaling
Management & Support Services for Activities Listed
Combination of Activities listed

*DF42514019999*

PART 1 SECTION 5507(a) - QUALIFYING NEW BUSINESS FACILITY
New Business Facility
Date Placed in Service
Address of Facility
City

State

DF42514019999

Zip Code

Enter the total public utility tax paid (Gas & Electric only) during the taxable year at the new facility
Subtract the amount of the refund from Part 1
Difference
Multiply by 50%
Refund

-

$
–
$
x
$

.50

PART 2 SECTION 5570(b) - QUALIFYING EXPANDED FACILITY
Expanded Facility
Date Placed in Service
Address of Facility
City

State

Zip Code

-

Enter the total public utility tax paid (Gas & Electric only) during the taxable year at the expanded facility
Subtract the amount of the refund from Part 1
Subtract the total public utility tax paid at the expanded facility during the first preceding taxable year in which
the expanded facility was placed in service.
Difference
Multiply by 50%
Refund
PART 3 TOTAL REFUND
Add Amount of Refunds from Parts 1 and 2 and enter here

$
–
–
$
x
$

.50

$

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief it is true, correct and complete. If prepared by a person other than the taxpayer, his declaration is based on all information of which he has any knowledge.

Signature of Officer

Signature of individual or firm preparing the return

Date

Title

Date

Address

MAIL TO: DIVISION OF REVENUE, P.O. BOX 2044, WILMINGTON, DELAWARE 19899-2044

(Revised 04/16/15)

FORM 5507 INSTRUCTIONS
PUBLIC UTILITY TAX CLAIM FOR REFUND

PART 1 SECTION 5507(8) - QUALIFIED ACTIVITY
Section 5507(a) of Title 30 of the Delaware Code provides for a rebate of the 5% Public Utility Tax paid by certain industrial
consumers. The rebate is equal to 10% of the total Public Utility Tax paid by the industrial consumer which is attributable to gas or
electricity commodities and services consumed in certain qualified activities. The rebate may be requested for any taxable year
beginning after December 31, 1984 and on or before November 30, 1990. The rebate is only available to the following commercial
consumers: 1) Manufacturers 2) Wholesalers 3) Draypersons or Movers and 4) Operators of scientific, agricultural or industrial
laboratories. If in addition to the above qualifying activities, the taxpayer engages in other non-qualifying activities (i.e., retailing,
contracting, leasing, etc.), the amount of public utility tax paid on the consumption of gas or electric commodities in such nonqualifying activities does not qualify for any rebate under this part.
Check the appropriate box or boxes which describe your activities within this State. Compute the refund by entering the total Public
Utility Tax paid during the taxable year in the conduct of the qualifying activity and multiplying the amount by 10% (.10). The result
is the refund under Part 1 of Form 5507.
PART 2 SECTION 5507(b) - QUALIFYING NEW BUSINESS FACILITY
Section 5507(b) of Title 30 of the Delaware Code provides for a rebate of a portion of the Public Utility Tax paid by certain industrial
consumers who create a New Business Facility within this State. The rebate is equal to 50% of the Public Utility Tax paid by the
industrial consumer which is attributable to gas or electricity commodities and services consumed in the operation of the New
Business Facility. The rebate may be requested for the first taxable year in which the facility is placed in service and for each of its
four (4) succeeding taxable years in which such facility is a qualified facility on the last day of each taxable year. The rebate is only
available to the following commercial consumers: 1) Manufacturers 2) Wholesalers 3) Draypersons or Movers and 4) Operators of
scientific, agricultural or industrial laboratories. To qualify for the rebate the commercial consumer must have established a New
Business Facility after December 31, 1984 in which the capital investment (land, building and machinery) equals or exceeds
$200,000 and which employs at least five (5) full-time employees.
Check the box in Part 2 to indicate that you are claiming a rebate and enter the date the facility was placed in service. Enter the
amount of Public Utility Tax paid at the new facility during the taxable year. Subtract the amount of the refund from Part 1 and
multiply the difference by 50% (.50). This is the amount of the refund under Part 2 of Form 5507.
PART 3 - SECTION 5507(b) - EXPANDED NEW BUSINESS FACILITY
Section 5507(b) of Title 30 of the Delaware Code provides for a rebate of a portion of the Public Utility Tax paid by certain industrial
consumers who expand existing facilities within this State. The rebate is equal to 50% of the Public Utility Tax paid by the industrial
consumer which is attributable to gas or electricity commodities and services consumed in the operation of the expanded facility.
The rebate may be requested for the first taxable year in which the facility is placed in service and for each of its four (4) succeeding
taxable years in which such facility is a qualified facility on the last day of each taxable year. The rebate is only available to the
following commercial consumers: 1) Manufacturers 2) Wholesalers 3) Draypersons or Movers and 4) Operators of scientific,
agricultural or industrial laboratories. To qualify for the rebate the commercial consumer must have established a New Business
Facility after December 31,1984 in which the capital investment (land, building and machinery) equals or exceeds $200,000 and
which employs at least five (5) full-time employees.
Check the box in Part 3 to indicate that you are claiming a rebate and enter the date the expanded facility was placed in service.
Enter the total Public Utility Tax paid during the taxable year at the expanded facility. Subtract the amount of the refund from Part
1. Subtract the total Public Utility Tax paid at the expanded facility during the first preceding taxable year in which the expanded
facility was placed in service. Enter the difference and multiply by 50% (.50). The result is your refund under Part 3 of Form 5507.
PART 4 - TOTAL REFUND
Add the amount of the refunds from Parts 1, 2 and 3 and enter in Part 4. This is the total Public Utility Tax Refund. Mail Form 5507
to Division of Revenue, P.O. Box 2044, Wilmington, Delaware 19899-2044. You must attach to Form 5507 sufficient documentation
to support the payment of the Public Utility Tax in the qualifying activity. If you are claiming a refund as a result of an expansion of
an existing facility or the creation of a new facility you must document the Public Utility Tax paid at each facility.