No except in Texas (see Texas). Any manufacturer can complete and file the utility study.  Because the states require accurate studies and will deny studies with insufficient information, most states prefer the work be submitted by a professional.

Since the utility company has no stake in the exemption, they do not provide manpower to perform the study. It is up to the taxpayer to determine the annual usage of every piece of equipment that uses that particular utility, be it electricity, natural gas, or water. The study involves many interpretations of the tax…

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