There are many areas in the engineering study in which the State can and will argue that certain utility usage is not production and therefore does not qualify for exemption.
- Electric used for a lift truck that performs work outside the production process, e.g. loading, unloading trucks or warehouse storage; and also moving material during the production process.
- Heating and air conditioning provides comfort for employees when the utility usage also controls the environment which is necessary for production.
Both of these cases the utilities described qualify as production. In cases where the state takes an adversarial position, On Your Mark provides evidence and argues the case vigorously for production usage.