CONSUMPTION TAX RATE BREAKDOWN

• Designed to keep the relative burdens constant among classes of customers

  • Different rates for electricity imply different tax rates among classes under gross receipts tax
    • 4 classes of customers based on FERC Form 1 filings received from the SCC
      • Residential, commercial, industrial and public authority & other
      • Prohibition against imposing tax on the federal government, and it doesn’t make sense to tax the state or localities for their consumption

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