Predominant Use Study
Predominant Use Studies For Electricity and Natural Gas Energy as Mandated
under Rule: 3.295 (Natural Gas and Electricity)
Who are our typical Predominant Use
Our Texas predominant use
study certifications are typically sought by complex manufacturers and
processors, homeowner associations, residential apartments, exempt
organizations, extractors/transporters of minerals extracted from the
earth, and others.
Why are we called in to
complete our certifications? Our predominant use study certification
requests typically relate to : A new manufacturing facility commencing
operations, a Texas business changing their electricity and/or gas
provider, a major expansion of operations at a manufacturing/processing
facility, a business who, while under audit, is directed by the Texas
Comptroller of Public Accounts to procure the required certification for
past tax free electricity and gas purchases, or a Texas business after learning
Rules 3.295 allows a business operation to purchase electricity or gas tax
free after documentation of mandated qualifications.
Which are the State of Texas Governing Statutory
Citations : Electricity and Natural Gas sales tax exemptions
A Texas Predominant Use
Study Certification is completed compliant with State of Texas mandated
Rule 3.295 (Natural Gas and Electricity: amended to be effective March 7,
2017, 42 TexReg 1034) and Rule 3.300 (Manufacturing; Custom Manufacturing;
Fabricating; Processing (Tax Code, §§151.005, 151.007, 151.318, and
151.3181) statutory covenants and provisions. Note: We have attached
copies of these rules for your review.
We complete Texas Predominant
Use Study Certifications (electricity and gas). We will complete your on
site certification. We will formulate the refund request and assimilate
the relevant justification certification package relative to your qualified
exempt usage (packaged as mandated by the Texas Comptroller of Public
Accounts). We will then submit the report to your energy provider and/or
the State of Texas, as required. We will present the justification documentation
to the Texas Comptroller field auditor during their field verification
examination. We will stand behind our findings, utilize our expertise to
facilitate the auditor’s field verification phase.
Why Contract us?
Auditor/Consultant: Former Texas Comptroller of Public
Accounts senior auditor/consultant: Over 30 years of experience with the
Texas sales and use tax statute, including twenty plus years representing
taxpayers before the Texas Comptroller of Public Accounts as an audit resolution
specialist. A former Texas State Comptroller of Public Accounts predominant
use study auditor (electricity and gas).
We are both knowledgeable
and experienced as to allowable business exemptions, experts relative to
related Texas statutes and rules, maintain an awareness of the much
important “internal administrative policies” that evolve via taxpayer
appeal submissions and administrative hearings at the Texas Comptroller of
Public Accounts and amendments to the original statutory provisions.
Our Engineering team: All are
certified engineers. An engineering team that has completed use studies at
international companies maintaining manufacturing facilities in Texas. This
including “clean rooms” charged with quality control within the
manufacturing process. Having completed assignments at times entailing
over a million square feet that, upon request (due to client’s workforce operational
hours), were completed within 72 hours (day and night) of continuous field
Our auditing and
engineering team possesses the knowledge, experience, training, and tenacity
to successfully complete our most difficult engagements. We possess the
attributes and experience successful engagements mandate. Most
importantly, this including the experience and awareness relative to the
importance of a harmonious working relationship with personnel at our client’s
We are knowledgeable of the
necessity to clearly communicate with and facilitate our client’s
personnel’s efforts by assisting in our client’s procurement of
justification documentation (third party) at our client’s business locations
that sometimes entail incomplete site records, short staffing, and other
inexperience relative to impositions by the Texas Comptroller of Public
Accounts. Attributes procured over decades of engagements and engagement completions.
With our client’s permission,
we will contact their energy provider, procure mandated justification
documentation not maintained at the business site which is integral to our
predominant use study certification’s completion. We follow through!
Our assessment team is
bonded for one million dollars relative to errors and omissions. Our
engineering team as well. Our knowledge and experience are second to none!
Building a new
facility? Have you completed a major facility expansion?
We are allowed by the State
of Texas to evolve our examination report as your plant goes up. This in
order to facilitate your exemption’s early commencement. We will complete
the initial certification. At no additional cost, we will return within a
year to update the initial certification as required by the State of Texas.
This to affirm the qualification’s accuracy once full operations have commenced.