Renewable energy equipment capable of generating not less than 1,000 watts of electricity

From the 2024 DOR Tax Exemption Study

82.08.962(1)(c)(i)(A),(ii),(iii); 82.12.962(1)(c)(i)(A),(ii),(iii) - Renewable energy equipment capable of generating not less than 1,000 watts of electricity Description A sales and use taxes exemption is available for machinery and equipment used directly in generating electricity from wind, sun, fuel cells, biomass energy, tidal or wave energy, geothermal resources, anaerobic digestion, technology that converts otherwise lost energy from exhaust, or landfill gas as the principal source of power. To qualify for the exemption, the purchaser must use the machinery and equipment to develop a facility capable of generating at least 1,000 watts of electricity. The exemption also includes sales or charges made for installation labor and services of qualifying machinery and equipment. From July 1, 2009, through June 30, 2011, qualifying purchases were eligible for a 100% exemption. From July 1, 2011, through December 31, 2019, qualifying purchases were eligible for a 75% exemption in the form of a refund to the purchaser. From October 1, 2017, through December 31, 2019, the exemption did not apply to sales of solar energy systems, unless the system was capable of generating more than 50