Predominant Use Study

Predominant Use Studies are niche engineering studies performed by licensed engineers. A predominant use study is an evaluation of your company’s electric and natural gas consumption that can potentially allow you to receive a state and local sales tax exemption moving forward and potentially receive 4-years refund retroactive.

A complete predominant use study is required when seeking a refund claim related to the purchase of natural gas or electricity.

Twelve consecutive months of utility usage must be a part of the study

The study must establish that the electricity measured by the meter is predominantly (more than 50%) used in a tax-exempt manner.

Must be certified by a registered engineer or a person with an engineering degree from an accredited engineering college.

The owner of the business must certify that all items using natural gas or electricity (depending on which utility is covered by the study) are listed and that the hours of use for each item are correct.

The certification of both the engineer and the owner must appear on the face of the study.

Customers that work in the following industries may qualify:

Manufacturing and Fabricating

Food and Beverage Processing, Bakery, and Assembly Factories

Nursing Homes, Assisted Living Facilities, and Retirement Homes

RV Parks, Mobile Home Parks, and Apartment and Condominium Complexes

Agricultural and Horticultural uses, Golf Courses, Oil and Gas Operations, Mining

National Defense Operations, and Infrastructure Repair Operations such as Railroad and Aircraft Engine Repair