In a multiple building complex, Bldg A feeds Bldg B with an underground 3 phase 480v circuit including a neutral conductor and an equipment grounding conductor to a 200 amp 480v 3 ph panel. This panel is used to supply the building lighting and a 75 kva transformer for receptacle power. The 200 amp 480v panel is connected to a concrete encased grounding electrode and the building water piping system, building steel and gas piping is bonded to this panel. The neutral is not bonded at the 200 amp panel. The 75 kva transformer is connected to the Grounding Electrode via a GEC from XO to the grounding bus in the 200 amp panel. The question that has come up is: Does the water piping, building steel and gas pipe need to be bonded in the transformer as well as the 200 amp panel that is mounted about three feet away?