A manufacturer must retain proof of eligibility in the form of a valid "Predominant Use Study" done by a certified engineer in order to qualify. Natural gas or electricity utilised for both exempt and taxable purposes under a single metre during a typical monthly billing period is either completely exempt or taxable depending on the primary use of the natural gas or energy detected by that metre. A research is conducted to determine what percentage of the funds are used for exempt purposes as defined by the Texas Comptroller. For More Information Visit https://brileyfin.com/capabilities/utility-sales-tax-exemption