You've hit a critical point of understanding the boundary between utility responsibility and the application of the NEC. Here's a breakdown

The Key Concept: The Service Point

The NEC's applicability hinges on where the service point is located. The service point is defined in Article 100 as: "The point of connection between the facilities of the service utility and the premises wiring." Up to the Service Point: Generally Utility Jurisdiction

The NEC generally doesn't apply to the utility's equipment up to the service point. This includes the transformer itself and the conductors and equipment used solely by the utility to deliver power. This is because utilities often have their own regulations and safety standards that govern their equipment.

From the Service Point Onward: NEC Jurisdiction

From the service point onward into your building, the NEC does apply. This includes your service entrance conductors, your switchboard, your fire alarm/fire pump wiring, etc.

Determining the Service Point in Your Case

This is the most important step. Where is the service point? Here are common scenarios: Service Point at the Transformer Secondary Lugs

This is the most common scenario for pad-mounted transformers supplying a building. If this is the case, everything from those lugs downstream must comply with the NEC. This includes your feeders to the switchboard and fire alarm/fire pump meter.

Service Point at a Meter Location or Inside the Building

Sometimes, the utility runs conductors from the transformer to a meter location on or inside the building. The service point would then be at the meter or the meter disconnect. The NEC would apply from that point downstream.

Tap Rules and Your Situation

If the service point is at the transformer's secondary lugs, then the tap rules in NEC 240.21(B) do potentially apply to the feeders you're running to the switchboard and the fire alarm/fire pump meter. Why 240.21(B) Might Not Seem to Fit Perfectly

You're right, none of the specific sections of 240.21(B) might be a perfect match for your situation. That's because those rules are often designed for typical load-side taps within a building.

240.21(B)(3) - Outside Taps as Service Conductors Consider NEC 240.21(B)(3) for service conductors. As long as you meet all the requirements listed. (A) is the length requirement, (B) an outside location, (C) raceway requirements, (D) OCPD requirements at the load end of the tap and (E) Tap conductor ampacityFire Alarm and Fire Pump Considerations

Your fire alarm and fire pump circuits are critical life safety systems. The NEC has stringent requirements for these, and you'll need to adhere to them carefully. Separation of Circuits

Fire alarm and fire pump circuits typically require separation from other building wiring to ensure their reliability in the event of a fire.

Dedicated Overcurrent Protection

They often require dedicated overcurrent protection devices (OCPDs) and special wiring methods.

Article 700 and 760 (or 760)

Review Article 700 (Emergency Systems) and Article 760 (Fire Alarm Systems) (or Article 760 for the Canadian Electrical Code) carefully for specific requirements.

Recommendations1. Confirm the Service Point

This is the most important step. Contact the utility company and ask them directly where the service point is located. Get this in writing if possible.2.

Consult with a Qualified Electrical Engineer or Licensed Electrician

Given the complexity of the NEC, especially with life safety systems, it's strongly recommended that you hire a qualified electrical engineer or licensed electrician to design and install the electrical system. They will be familiar with local codes and utility requirements.3.

Review Local Amendments

Keep in mind that your local jurisdiction might have amendments to the NEC that further clarify or modify the requirements. Check with your local building department.4.

Coordinate with the Authority Having Jurisdiction (AHJ)

The AHJ is the entity that enforces the NEC. It's a good idea to discuss your plans with them early in the process to ensure compliance.

In summary, while the NEC may not directly apply to the utility's equipment up to the service point, it almost certainly applies to your feeders from* the service point downstream. The tap rules in 240.21(B) may apply if the service point is at the transformer's secondary lugs. Due to the critical nature of the fire alarm and fire pump circuits, professional design and installation are highly recommended. Flag for review