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Predominant Use Study

A Predominant Use Study can qualify your company for tax savings of up to 8.25% on electricity and natural gas and obtain refunds of up to four years!

The Texas Comptroller’s Office tax codes (TAC Title 34, Part 1, Chapter 3, Subchapter O, Rule 3.295) require a predominant use study to qualify a facility for a state and local sales tax exemption on electricity and natural gas billings from the utility provider. 

Since Texas sales and use tax rates vary from 6.25% to 8.25%, the cost of future electricity and natural gas billings can be reduced significantly by eliminating this tax at eligible facilities.  Also, substantial sales tax refunds (up to 4 years retroactive) are available to the customer upon completion of the study.

Contact us for more information and to see if your company qualifies. Below is just a small sample of qualified businesses:


Apartment Complex/Properties ( especially all bills paid)

Assisted Living & other eligible Texas Facilities


Chamber of Commerce

Charitable Organizations/ Non-Profit


Horticultural & Feedlot Operations

Hospital Laundry ( ex. Cintas)

Housing Finance Corps.

Insurance (certain ones)

Lodges (RV, VFW)

Marketing Associations (Franchise tax-exempt, Ex. Allen Magazine)

Non-Profit Electric Co-Op