Sales tax exemptions for utilities, including electricity (varies by State), natural gas (varies by State), and water. If used in the manufacturing, processing or fabrication of raw materials and water (varies by state) used in heating or cooling, or is extracted from the ground for usage in production. These exemptions are available in most states.
Many States also offer sales tax exemptions for the utilities, including electricity and natural gas, for commercial residential properties such as apartments, townhouses, condominiums, nursing homes, senior residence, and school dormitories. Depending on the State the facility is located in and the layout of the facility, a predominant use study may or may not be required for these exemptions.
The filing of the exemptions for both: the companies that require a predominant use study and for those that do not require a predominant use study, will also vary from State to State and from utility to utility especially in de-regulated States.
Our core business is providing companies with sales tax relief on energy (electricity and natural gas) used in manufacturing, processing, fabricating, rental refurbishment (where allowed), and for commercial residential properties (where allowed). This is accomplished by performing a predominant use study that meets and exceeds the criteria required by State sales tax laws in the various States that allow this exemption.
It also means the processing of the refunds is handled by our in-house processors and engineers, as well as the tracking of those refunds to make sure they are correct and received in a timely manner.
Llewellyn Corp of America will answer any, and all questions made by the state Comptroller’s office pertaining to the predominant use study and defend said study throughout legal hearings if necessary. Should the said study be found invalid under rules in effect at the time the study was prepared, Llewellyn Corp of America will return any monies received for services rendered. With 32 years of experience and over 40,000 studies completed, We have never had a study found invalid.