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Predominant Use Study Texas - Texas State sale tax exemption on Gas and Electricity Bills:
As registered engineers, we qualify manufacturing companies, common areas for multi-family residential  and Home Owners Associations (HOA)  for sales tax exemption on gas and electricity bills Texas State Tax Rule 3.295 Natural Gas and Electricity  and administrative tax code 151.318.  Predominant Use Study is an energy study Aries Corporation performs to meet these Texas state tax codes. 

An excerpt from tax rule 3.295:

"Persons claiming a sales tax exemption because the predominant use of natural gas and electricity through a single meter is for processing, manufacturing, fabricating, or other nontaxable use must have performed a utility study to establish this predominant exempt use. The study must list all uses of the utility, both exempt and taxable, the times of usage, the energy used, and whether the use was taxable or exempt. Twelve consecutive months of utility usage must be a part of the study. The kilowatt rating or BTU rating, duty factor, where needed for cycling equipment, and electrical or natural gas computations must be certified by a registered engineer or a person with an engineering degree from an accredited engineering college."

Aries Corporation Performs Predominant use study in Texas