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Sales and Use Tax Credit for Emerging Clean Energy Industry

Eligible States TN
Type Tax Credit
Area of Interest Clean Energy

Tennessee's Sales and Use Tax Credit is available to manufacturers of clean energy technologies. Clean energy technologies are defined as those that result in energy efficiency and technologies that use anaerobic digestion, geothermal, hydrogen, landfill, solar, and wind to generate energy.

Qualifying manufacturers must make a minimum $100 million investment, create and maintain 50 full-time jobs for 10 years that pay 150 percent above the Tennessee occupational average wage, and the taxpayer must be subject to the franchise and excise taxes.

Eligible Organizations Commercial and Industrial
How to Apply The taxpayer must submit an application to the Department of Revenue to be certified as a qualified facility. Both the Department of Revenue and Department of Economic and Community Development must determine that the allowance of the credit is in the best interests of the state. Once approved as a qualified facility, the taxpayer must submit a claim for credit and documentation that the sales and use tax has been paid on qualified tangible property.
For More Information http://www.tn.gov/ecd/BD_business_tax_credit.html Exit EPA Disclaimer
Primary Contact Department of Economic & Community Development
Tennessee Department of Revenue
Andrew Jackson Building
Room 1200
Nashville, TN 37242
(615) 741-2461

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