Although taxpayers do have the opportunity to represent themselves in sales tax matters, most State agencies prefer a third party to perform the predominant use studies to help ensure a non-biased study. Our clients realize these exemptions may become a sales tax liability if the predominant use study(s) are not done correctly. Their refunds can be drastically delayed and/or reduced if the person performing the utility use study is not well-versed in the State law regarding the format, content (mis-categorizing components), and accuracy requirements. If the processing is not done correctly, that can also contribute to reduced or delayed refunds. To avoid a 2 to 10 year utility sales tax liability, our clients prefer to have experts handle the utility sales tax exemption from start to finish. For our clients' protection, we carry a $1,000,000 Professional (errors and omissions) insurance policy in addition to a $2,000,000 General Liability policy. Your work could be reduced to forwarding copies of electricity and/or natural gas invoices while our technicians, professional engineer, and processors take care of the rest.