Renewable Energy Sales and Use Tax Exemption

Sales of anaerobic digesters to be used at dairy farms and livestock feeding operations are exempted from sales and use taxes. Eligible business are those establishing or operating anaerobic digesters that are used to primarily treat livestock manure when measured by volume or weight. Eligible purchases are tangible personal property that becomes a component of the anaerobic digester and charges for installing, repairing, constructing, cleaning, altering, or improving the anaerobic digester. Effective July 1, 2008, anaerobic digesters are exempted from property and leasehold taxes for six years from the date of construction. To claim the exemption, forms must be filed by June 30, 2013.