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Utility Tax Consultants

Judy Hardy

P.O. Box 873, Silsbee TX 77656, US



We Can Retrieve Tax Paid on Electric and Natural Gas and Exempt Status​​

Predominate Useage Study

Texas Rule 3.295​​

Allows us to perform a study​​

on your facility or properties to determine

if you qualify for a

tax refund of up to 4 years and exempt status


(Rule 3.295- Apr 13, 2005)

​(Rule 3.295- Mar 7, 2017)

Predominant use (51% or more of utility used in manufacturing allows for 100% exemption).

Predominant use study must have engineering statement on study. A licensed engineer must affix his or her stamp and sign attesting to the accuracy of the study, OR the engineer must be a graduate from a accredited engineering school to sign off on the study.

Predominant use studies are required.

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