Who is exempt from the utility user tax?
Federal, state and local government departments, bureaus and agencies do not have to pay the tax. State law exempts insurance companies and insurance brokers (but not agents) and federal credit unions from the tax. In addition, individuals that qualify, and have been accepted, for the California Alternate Rates for Energy Program (CARE) are exempt from the tax.

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1. Who must pay the utility user tax?
2. Who is exempt from the utility user tax?
3. How much is the tax?
4. Is there a maximum tax that can be paid?
5. How is the maximum tax, or "cap" applied?
6. If I overpay, how do I receive a refund?
7. When was the UUT implemented?
8. Where can I get more information?