Renewable Energy Sales Tax Exemption
|Area of Interest||Renewable Energy|
Wisconsin has two sales tax exemptions that apply to renewable energy. Initially, legislation enacted in 1979 exempted wood sold as a fuel for residential use from the state sales and use tax. Later legislation was enacted in 2007 to exempt products whose power source is gas produced from the digestion of animal manure and other agricultural wastes, wind, or solar from the sales and use tax, effective as of July 1, 2011. 'Product' in this case means tangible personal property that converts gas generated from the aerobic digestion of animal manure and other agricultural waste, wind energy, or direct radiant energy received from the sun into alternating current electricity or heat. This does not include items that store the energy or consume electricity or heat; a foundation built for the system; items used to convey, alter or transfer the generated electricity or heat; or items used to transfer or store liquids or gases used in energy generation.
In order to be considered an eligible product, devices must be capable of producing at least 200 watts of alternating current or 600 British thermal units per day.
|Eligible Organizations||Commerical/Industrial, Agricultural|
|How to Apply||To apply for the tax exemption, purchasers must complete Form S-211, Sales and Use Tax Exemption Certificate and provide the completed form to the seller in order to claim the sales tax exemption.|
|For More Information||http://www.revenue.wi.gov/businesses/incentives.html|
|Primary Contact||Public Assistance - Sales Tax
Wisconsin Department of Revenue
P.O. Box 8949
Madison, WI 53708