Direct Pay Tax Information

Most states provide sales/use tax direct payment permits to those companies who qualify. The direct payment permit enables the holder of the permit to make purchases free from sales tax and then self-assess the appropriate tax on taxable transactions. The AEP companies listed below have been granted direct payment permits for the states identified.

The listing of direct payment permits remains in force until the expiration, cancellation, or surrender of a permit. If such event should occur, we shall promptly notify in writing the applicable vendors of such cancellation or surrender. If your company does business with any of the following AEP companies, your company most likely is affected.

Company Name State Direct Pay I.D. No. Effective Date Federal ID No.
AEP Generation Resources, Inc.OH98-0029661/1/201445-4037588
AEP Generation Resources, Inc.WV228800261/1/201445-4037588
AEP Kentucky Transmission Co. Inc.KY3092907/1/201427-1135543
AEP Ohio Transmission Co. Inc.OH98-0029415/1/201127-1135624
AEP Texas Inc.TX3-20623-9849-31/1/201751-0007707
AEP West Virginia Transmission Co. Inc.WV229893283/21/201427-1135755
American Electric Power Service CorporationOH98-0027171/1/200113-4922641
American Electric Power Service CorporationOKSTS-10121799-082/27/200113-4922641
American Electric Power Service CorporationTX1-13-4922641-21/1/200113-4922641
Appalachian Power CompanyWV91-1-0305097/1/199454-0124790
Appalachian Power CompanyOH98-0029509/1/201154-0124790
Cardinal Operating CompanyOH98-00245410/5/199434-1025410
Electric Transmission Texas, LLCTX1-61-1517073-612/29/200961-1517073
Indiana-Kentucky Electric CorporationIN0001823582-0017/1/198935-0916002
Indiana Michigan Power CompanyIN0001770829-0011/9/199635-0410455
Indiana Michigan Power CompanyMI35-041045512/4/199635-0410455
Indiana Michigan Power CompanyWV91-1-0684327/1/199435-0410455
Kentucky Power CompanyKY391231/1/199961-0247775
Kentucky Power CompanyWV2203-92997/1/200861-0247775
Ohio Power CompanyOH98-00113410/5/199431-4271000
Ohio Power CompanyWV91-1-0438117/1/199431-4271000
Ohio Valley Electric CorporationOH98-0011371/1/195334-4392702
Public Service Company of OklahomaOKSTS-10018896-0512/6/199773-0410895
Public Service Company of OklahomaTX1-73-0410895-84/1/200973-0410895
Southwestern Electric Power CompanyAR162396-80-0012/27/199672-0323455
Southwestern Electric Power CompanyLA6024947-003-DP3/12/199772-0323455
Southwestern Electric Power CompanyOKSTS-10354069-052/5/201472-0323455
Southwestern Electric Power CompanyTX1-72-0323455-82/1/199572-0323455
Wheeling Power CompanyWV91-1-0426627/1/199455-0309620