Utility Study

Lower your costs by reducing sales tax on utilities.

Take advantage of state sales tax exemptions on electricity, natural gas, and water when used in manufacturing, processing, fabrication, assembly, agriculture, and mining activity.

What’s on your mind?

  • Reducing energy costs on utility bills
  • Increasing cash flow
  • Supporting your utility tax exemption in the event of a state audit

Create opportunities with CLA

CLA combines licensed engineers with state tax professionals to offer you a utility study (sometimes called a predominant use study) with a distinct advantage.

Get a projection of annual utility savings

Give us a few months of utility bills. We’ll perform a complimentary review to see if a utility study may be valuable to you.


Request an Assessment

Our tax professionals are immersed in the sales tax rules, so we know what qualifies for savings in your business activity, while our engineers will give you confidence that your refunds will be able to stand up to state scrutiny.

CLA will “scale the heights” to find all the savings available to you — even if it means climbing the roof to examine the HVAC system.

Utility study services

Our engineers and tax professionals will:

  • Identify qualifying machinery and equipment according to each state’s business activity rules
  • Calculate annual utility usage for all production and non-production equipment as required by the state
  • Prepare all forms and documents to request sales tax exemption or refund
  • Provide audit documentation to support the exempt percentage, including detailed energy consumption schedules and engineer certification letter
  • Help you explore renewable energy opportunities

We also offer reverse sales tax audits to capture past overpayments and historical nexus/cost segregation studies to help you grow your operations with confidence.

Experience the CLA Promise


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