District of Columbia Predominant Use Study

District of Columbia Predominant Use Study for utility sales tax exemption
Call 844-767-0037 for a DC Predominant Use Study

Effective 06/08/22, National Utility Solutions will no longer be servicing new accounts in DC due to lack of communication from the State agency with the clients and ourselves.

Our DC predominant use study will provide the proof required by the District of Columbia for the DC utility sales tax exemption.  Each meter will need to have a predominant use study performed to avoid a sales tax liability.  If the predominant use study proves more than 50% of the electricity or natural gas, on a per-meter basis, is used in qualifying processes versus the taxable uses, then the meter will qualify 100% for the utility sales tax exemption and refund.

For qualified meters, the State, City, and County sales taxes may be removed from the utility invoices going forward.  In addition to removing the sales taxes, those taxes may also be refunded up to the statute of limitations (36 months in DC); including the sales taxes paid in error on previous utility providers’ invoices (if applicable). The predominant use study needs to be updated every 24 months to keep the DC sales tax exemption.

Our DC predominant use studies are the most comprehensive accounting for all power draw. This means every piece of equipment, lighting, heating, cooling, refrigerators, microwaves, computers, exit signs, and anything else that is drawing power is accounted for within our DC predominant use studies. All of our DC predominant use studies are balanced with a 12-month history to ensure they are not seasonal or biased.  This ensures we can defend our predominant use studies with the DC Office of Tax and Revenue, when needed.  We also have one of our professional engineers to certify our predominant use studies to ensure the accuracy and defendability of our DC predominant use studies.

99% of our clients prefer our risk-free pricing offer (when a refund is available) to ensure they receive their exemptions and refunds before any payment is made to us.  When the DC Office of Tax and Revenue questions our predominant use studies, we handle the defense of our predominant use studies at no additional cost to ensure our clients retain their exemptions and refunds.  Our DC predominant use studies are backed with our money-back guarantee if we are granted the opportunity to defend our studies. For our clients’ added protection, we carry a $1,000,000 Professional errors and omissions insurance policy in addition to our general liability policy.

Call 346-241-0100 or toll free 844-767-0037 for quick answers to your questions.  Contact us with more details for a no-obligation consultation.