Bakery/Donut Shops: 

Must make product at that location, no hot foods served (lunch, dinner, etc…) 

Machine Shop/Fabrication: 

Do they do more new work or repair? No more than 25% repair 

Cabinet Shops: 

Must do manufacturing…not more than 25% of products built can be installed, unless the installation is done by someone else, not under company name. 

Concrete: 

Do they do the mixing and blending there? 

Optical Lab: 

Must be a full lab, not a finishing lab. 

Pipe: 

Must manufacture, or thread, or cut pipe etc… 

Photo Labs: 

Must do developing at that location. 

Peanuts/Rice: 

Dry, seperate or process or do something to it 

Newspapers/Publishers/Advertising: 

Design and layout or printing has to be 51% not the taking of ads… must be camera ready 

Video Production/Recording Studios: 

Editing, dubbing, duplication, mixing, blending. 

Asphalt: 

Manufacturing, or plug plant 

Meat Markets: 

Processing, or cutting, coolers used for lowering the temperatures of meat for cutting not just for storage. Do they sell anything other than meat? Are they using any of the coolers for anything else? 

Produce: 

Processing, grading, coolers used for ripening product, not storage. Ice machine? Dehydrating? 

Rentals: 

51% of electric/gas usage has to go into the shop where they are repairing equipment getting it ready to rent. Do they do warranty work there when someone buys new equipment from them? If so, how much warranty work in comparison with fixing their equipment getting it ready to rent?

Nurseries: 

Do they grow anything there? Do they have green houses? Do they use heat or ac in the green houses? Are the green houses used to sell to the public or only for growing? Any water wells from underground? 

Golf Courses: 

Do they use city water or do they have water wells from underground? Do they have a cart barn? Do they own the carts? Is the cart barn on a seperate meter from anything else? If not then does the cart barn pull 51% of the electric? 

Water Companies: 

Culligan, Ozarka, etc… must do filtration, processing, treating, or botteling. 

Some will also do reverse osmosis. 

Grain Elevators: 

Must be used for seperating, drying, or something besides storage, check bills from production months. Production is only a few months out of the year so ask how long they are in production and multiply tax by those months per year. 

Blood Labs/Banks: 

Seperate or process: not just test. 

Apartments: 

Average length of stay must be 30 days or longer. If it is all bills paid then the whole complex qualifies. If tenants pay their own electric then only areas that are of common use to the residents qualify (pool, clubhouse, laundry room, etc…) 

Nursing Homes/Retirement Centers: 

Average length of stay must be 30 days or longer. 51% of the electric needs to be going into the patients areas and common areas not into hospitals or dr offices 

Non-Profits/Churches: 

Classifications that are eligible for exemptions are 

501C 3, 4, 8, 10, 19 

Wire Rope: 

Twist, wind, swing, cutting, and wrapping 

Computer Stores: 

They must take different parts from different locations and put them together to make a finished product. NOT putting together a kit 

Computer Software: 

Manufacturing software beginning with design & writing of code or program & includes testing or demonstration of software 

Monument Companies: 

Cutting and engraving, sanding and polishing 

Recycling : 

Bailers, crushers etc…