(a) Recertification is required at each location:

1. (1)

   1. (A) When there is a substantial change in the manufacturer's operation that would affect energy usage at any, or all, meters.
   2. (B)

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

1. (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. (2)

   1. (A) At the end of any thirty-six (36) months in which no recertification has occurred.

   2. (B)

      1. (i) Each certificate will contain an expiration date that is thirty-six (36) months from the date of the certificate.
      2. (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.
   3. (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.
   4. (D) If applicable, recertification can be accomplished by a statement that no changes have occurred since the date of the last certification.