A predominant use study is an engineering report which analyzes the cubic foot consumption of each individual natural gas meter or kilowatt – hour consumption of each electric meter. The study must analyze the use of gas/electricity of each piece of equipment and will include:
For some States, the study must reflect a balance between consumed and inventoried usage.
The natural gas or electric computations must be certified by a registered engineer.
The intent of a predominant use study is to establish the exempt or non-exempt percentages of each utility meter.
Predominant Use Study and Sales Tax Consultants.
Llewellyn Corp of America has performed more than 40,000 predominant use studies for manufacturers, processors, fabricators, and rental refurbishment companies as well as commercial residential properties (when required) over the past 31 years.
Our core business is providing companies with utility sales tax relief on energy (electricity and natural gas) used in manufacturing, processing, and fabricating. 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.
Our working relationships with utility providers, State Comptroller offices, and Departments of Revenue has provided Llewellyn Corp of America with the experience demanded by manufacturers, fabricators, and processors who all realized that there is more to the law than just requesting an exemption from their current utility provider.
LLewellyn Corp of America’s experienced staff has the expertise to relieve companies of the technical and legal obligations of utility sales tax exemption qualification as well as the required filing of documents with utilities and State agencies. Results accomplished by our predominant use studies have provided companies with recovery of tens of millions of dollars paid in sales taxes in addition to savings of tens of millions of dollars in sales tax obligations on future utility usage for their qualified meters.
Our growth over the last 31 years has propelled us into a company providing services for multi-State clients across the country. By providing timely professional services, Llewellyn Corp of America has built a reputation of trust and dependability throughout the industries of manufacturing, processing and fabricating.