Texas Predominant Use Study
Texas 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 Study Clientele?
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?
Our 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 work.
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 site.
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.