Our Mississippi Predominant Use Studies are power-draw-based studies to provide the proof of qualification for the utility sales tax exemption. If we can prove the electricity, natural gas, and/or water is used more than 50% for exempt uses, then we can reduce the full sales tax rate down to 1.5%. For qualified meters, we can also recover up to 36-months of sales taxes paid in error in the form of a refund. Taxpayer will need to obtain a direct-pay permit from the State and remit the appropriate tax to the State. “Rental-refurbishment” can also be considered exempt use.