(Rule 3.295- Apr 13, 2005) (Rule 3.295- Mar 7, 2017)
Predominant use (51% or more of utility used in manufacturing allows for 100% exemption).
Predominant use study must have engineering statement on study. A licensed engineer must affix his or her stamp and sign attesting to the accuracy of the study, OR the engineer must be a graduate from a accredited engineering school to sign off on the study.
Predominant use studies are required.
Beginning March of 2010, the exemption for industrial processes has been suspended but remains for agricultural processes.
Lighting does qualify.
Predominant use (76% or more of utility used in manufacturing allows for 100% exemption).
If less than 75% used in manufacturing, partial exemption is possible.