Recertification

(a) Recertification is required at each location:
(1)(A) When there is a substantial change in the manufacturer's operation that would affect energy usage at any, or all, meters.
(B)(i) A substantial change is a change resulting in greater than a twenty percent (20%) change in the percentage of total energy usage that results from:

(a) Additions or replacement of machinery or equipment;

(b) Taking machinery or equipment out of service; or

(c) Changes in business processes altering the usage percentages.

(ii) For purposes of this requirement, a twenty percent (20%) change means that the current percentage of natural gas used directly in manufacturing or the current percentage of electricity used directly in manufacturing is twenty percent (20%) greater or less than the percentage of natural gas or electricity, respectively, that was used directly in manufacturing at the time of the original certification; or
Example: At the time of the original certification, the manufacturer used sixty percent (60%) of the natural gas it purchases directly in manufacturing. Due to a change in its operations, the manufacturer's use of natural gas directly in manufacturing increases to seventy-two percent (72%) or greater or decreases to forty-eight percent (48%) or less (60 x .20 = 12; 60 + 12 = 72; 60 - 12 = 48). This represents a twenty percent (20%) or greater change and the manufacturer is required to recertify.
(2)(A) At the end of any thirty-six (36) months in which no recertification has occurred.
(B)(i) Each certificate will contain an expiration date that is thirty-six (36) months from the date of the certificate.

(ii) If, during the effective period of the certificate, the manufacturer recertifies due to a substantial change in operation or usage, a replacement certificate will be issued that expires thirty-six (36) months from the date of the replacement certificate.

(C) The Sales and Use Tax Section will notify each manufacturer prior to the end of any thirty-six-month period for which recertification is required.

(D) If applicable, recertification can be accomplished by a statement that no changes have occurred since the date of the last certification.

(b) A manufacturer may adjust any portion, or all, of its certification percentage at any time.