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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 Identification No. Effective Date Federal ID No.
American Electric Power Service Corporation OH 98-002717 01/01/01 13-4922641
American Electric Power Service Corporation OK 196724 03/01/01 13-4922641
American Electric Power Service Corporation TX 1-13-4922641-2 01/01/01 13-4922641
AEP Texas Central Company TX 1-74-0550600-1 05/12/69 74-0550600
AEP Texas North Company TX 1-75-0646790-5 07/01/77 75-0646790
Appalachian Power Company WV 91-1-030509 07/01/94 54-0124790
Cardinal Operating Company OH 98-002454 10/05/94 34-1025410
Columbus Southern Power Company OH 98-000343 10/05/94 31-4154203
Houston Pipe Line Company TX 1-52-2334477-9 01/01/02 52-2334477
Indiana Michigan Power Company IN 350410455 001 4 01/09/96 35-0410455
Indiana Michigan Power Company MI 35-0410455 12/04/96 35-0410455
Indiana Michigan Power Company WV 91-1-068432 07/01/94 35-0410455
Kentucky Power Company KY 039123 01/01/99 61-0247775
Ohio Power Company OH 98-001134 10/05/94 31-4271000
Ohio Power Company WV 91-1-043811 07/01/94 31-4271000
Ohio Valley Electric Corporation OH 98-001137 01/01/53 34-4392702
Public Service Company of Oklahoma OK 135599 12/06/97 73-0410895
Southwestern Electric Power Company AR 162396-80-001 02/27/96 72-0323455
Southwestern Electric Power Company LA 6024947-003-DP 03/12/97 72-0323455
Southwestern Electric Power Company OK 135586 12/06/97 72-0323455
Southwestern Electric Power Company TX 1-72-0323455-8 02/01/95 72-0323455
Wheeling Power Company WV 91-1-042662 07/01/94 55-0309620
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