From El Paso to Texarkana 

 Amarillo to Port Arthur

and all points in between


Society of Manufacturing Engineers

 Benefit of  a Pred​ominant Use Study

  • You'll decrease your utility expense 6.25% every month.
  • The State will refund up to 48 months of sales tax you've paid. 
  • Your company will be in compliance with the Tax Code and Texas Comptroller rules. 

Corrugated Box Manufacturer

A manufacturer called us when they were being audited. The original predominant use study did not meet the requirements of the tax code resulting in a liability for the customer to repay four years of credited taxes, plus interest. We entered into a flat fee agreement and notified the Texas Comptroller's auditor a new study was being performed.  Within a week we completed a new study that was approved by the auditor, resulting in no liability to the customer.

Savings -  $134,000.

​​​Why ​Choose Utility Consultants?

Ask our clients what made them choose us and you’re likely to get a variety answers. There’s one thing they’ll all agree on though; we deliver outstanding results in record time.  

  • Fully Insured
  • Knowledge of tax codes
  • Competitive Price
  • 75 Years of Engineering Excellence
  • Reputation with Comptroller's Office
  • Performed Studies in Virtually Every Industry
  • Defend Your Study at Our Expense​​

What ​does a Predominant Use Study Cost?

  • EXPERIENCE - Performed hundreds of studies. Represented our clients before auditors - AND WON!
  • KNOWLEDGE - Subject Matter Experts on Tax Rule 3.295, Tax Code 151.317 and 151.318
  • COMPETITIVE PRICE - Contingency Fee or Flat Fee

Utility Consultants & Associates

Utility Consultants Predominant Use Study fee is  based on the scope of work to perform your study, file with the Utility Providers to exempt the meter of sales tax and file with the State of Texas Comptrollers office to obtain your refund. Sometimes a different fee structure is necessary and we'll work with you to make that happen.

​​​​​Texas' Leading Pred​ominant Use Study Firm 888-444-8055

 Predo​minant Use Study in Texas

Retail Electric Provider

A well known Retail Electric Provider was audited by the Comptroller's office and uncovered many exemption forms claiming an exemption without the required criteria: engineer's signature and credentials stamp along with a statement validating the exemption.  Without the exemption 26 customers would be billed four years back taxes plus interest.  We were called into action and within three weeks had produced studies and correctly signed and stamped exemption forms preventing further action by the Retail Electric Provider.

Supporting Our Community 

Houston Apartment Complex

A major player in the third-party apartment management industry was apprehensive regarding the need for a predominant use study. Our team presented documentation from the  Comptroller's office stating the need for a study to be in compliance with tax code and qualify for the exemption.  When the opinion letter was presented, the management company engaged us to perform a predominant use study on their electric and gas meters for all properties in their portfolio. 

Refund - $96,450

Case Studies