Experience In Predominant Use Studies
Since 1987 Utility Consultants & Associates has successfully written thousands of predominant use studies resulting in utility tax exemption and sales tax refunds totaling millions of dollars in sales tax savings for our clients.
Utility Consultants has represented clients before Texas Comptroller’s auditors and Texas Administrative Judges. Our electrical engineers perform your predominant use study in accordance with the requirements mandated by Texas Tax Rule 3.295.
Utility Consultants has never had a study denied by the Comptroller office.
Utility Consultants has written studies in every industry that qualifies for utility sales tax exemption. This enables us to quickly identify the scope of work to perform a predominant use study. We base our fee on the scope of work, so can provide you with a quote after acquiring some basic information about your particular facility.
The fee for a predominant use study and utility tax exemption is not paid until you receive your refund of up to 48 months previously paid utility sales tax. The exception to this is if you are not paying sales tax and a predominant use study is needed, the fee is then payable upon delivery of the predominant use study.
Knowledge of Predominant Use Study Tax Codes
Utility Consultants & Associates are subject matter experts in predominant use study, utility sales tax exemptions, sales tax refunds, Tax Rule 3.295, Texas Tax Code 151.317 and Texas Tax Code 151.318. Utility Consultants’ staff keeps abreast of all changes and updates to the tax codes and rules related to predominant use studies and sales tax exemption.
Throughout the years Utility Consultants has made presentations to manufacturing organizations and written articles published in manufacturing periodicals. Utility Consultants has written letters to the Texas Comptroller’s office seeking clarification of rulings as well as challenged rulings related to predominant use studies.
Utility Consultants stands behind our predominant use studies and has never had a predominant use study denied by the Texas Comptroller’s Office. Of the thousands of predominant use studies we have submitted to utility providers and the Comptroller’s Office, all have been accepted as meeting the requirements of the Texas Tax Code and Texas Comptroller of Public Accounts Rules.
You can trust our safety record. Utility Consultants & Associates is insured with a $1,000,000 general liability insurance policy providing customers with peace of mind. Rest assured, if you are audited, Utility Consultants will defend your predominant use study at our expense in an auditor field verification examination. The Texas Comptroller’s examiners and auditors know we have extensive knowledge of the tax code and trust our predominant use studies. You will, too.
Industries that Qualify for Sales Tax Exemption
Utility Consultants & Associates has performed predominant use studies resulting in electricity sales tax exemptions and natural gas sales tax exemptions for clients in nearly every industry identified in the Texas Tax Code.
- Residential (Apartment Complexes/Home Owners Associations/RV Parks/Retirement Homes/ Nursing Homes/Assisted Living Centers)
- Asphalt/Concrete Plants
- Food and beverage processing
- Bakeries/Donut Shops
- Cathodic Coating /Powder Coating
- Machine Shops/Fabrication
- Mineral extraction from the earth (stone, sand, water, and gravel)
- Non-Profits (501(c)(3),(4),(8),(10),(19)
- Oil and Natural Gas (Manufacturing and Production)
- Plant Nurseries
- Plastic Molding (Blow, compression, injection, rotational, thermoforming)
- Printing, publishing, video and sound recording studios
- Technology (Epitaxy, printed circuit boards and software development
- Defense or national security-related electronics, classified intelligence data processing and handling systems
Utility Tax Exemption Service Area
Because the Texas sales tax exemption for electricity and Texas sales tax exemption for natural gas applies statewide, Utility Consultants & Associates provides services over the entire State of Texas. Although our primary focus is in the following markets, we go everywhere!
- Predominant Use Study Austin
- Predominant Use Study Corpus Christi
- Predominant Use Study Dallas
- Predominant Use Study Ft Worth
- Predominant Use Study Houston
- Predominant Use Study Killeen
- Predominant Use Study San Antonio
- Predominant Use study Temple
- Predominant Use Study Wichita Falls