Does the state require manufacturers to purchase a third party “utility usage study” as documentation for the percentage claimed to be used in manufacturing? If not, what evidence is acceptable?
Wisconsin does not require that a manufacturer purchase a third party utility usage study to determine the percentage of fuel or electricity that is consumed in manufacturing and that qualifies for exemption. However, the purchaser/manufacturer is responsible for providing documentation to support the exempt percentage claimed and a third party utility usage study is good supporting evidence to prove how they arrived at the amount of fuel and electricity consumed in manufacturing. Therefore, although the Department may prefer to see an independent third party utility usage study, there is nothing provided statutorily that would prevent you from doing a detailed analysis/study yourself of the fuel or electricity that is consumed in manufacturing. As long as the study is reasonable and you have documentation (e.g., list of exempt machines, how much energy each machine consumes, how many hours each machine operates a day) to support the study that proves it accurately reflects the fuel or
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