Qualifying Companies

  • Assembly Plants
  • Aviation and Aerospace
    (Subsection includes off-wing engine repair)
  • Audio/Visual Studios
    (Mastering, digitizing, copying)
  • Bakery and Food Processing
  • Beverage and Bottling Plants
  • Chemical Plants
  • Concrete and Asphalt Production
  • Duplicating and Copying
  • Dairy and Poultry Operation
  • Meat Processing
  • Electrical Processing
  • Equipment Rental/refurbishment
  • Nurseries
  • Pharmaceutical
    (Includes laboratories for internal testing purposes)
    • Printing and publishing
    • Food & Beverage
      (Processing-Canning, Cooking, Packing, Slicing for bulk sale)
    • Golf Courses
      (Cart rental and irrigation water pumps (rental refurbishment)
    • Grain Processing

High Tech Clean Room Facilities
(i.e. microchip manufacturing)

  • Linen and Uniform
  • Rental Manufacturing
  • Mining Operations
    (Processes include blasting, excavating, stripping and sanding)
  • Oil and Gas Exploration and Refining
    (Pipeline Operations – Subsection includes, Transportation of raw materials extracted for the earth)
  • Railroad
    (Repair of rolling stock and subsection includes power used in crossing signals)

Other Qualified Electric and Gas Exemptions:

  • Retirement Facilities
  • Nursing Homes
  • Long Term Health Care Facilities
    (Average occupancy exceeding 30 days)
  • Assisted living Facilities
  • Alzheimer Units
  • Homeowner Associations
  • Apartment Complexes
  • RV and Mobile Home Parks (With 30 day average stay)
  • Senior living complexes
  • Student dormitories