Combined Heat and Power Partnership
Renewable Energy Sales Tax Exemption
| Date Last Updated | 11/16/2012 |
| Incentive Type | Tax |
| State/Federal | UT |
| Incentive Administrator/Contact Office | Utah State Tax Commission |
| Incentive Initiation Date | 7/1/2004 |
| Incentive Expiration Date | 6/30/2019 |
| Incentive Size and Funding Source | Utah exempts the purchase or lease of equipment used to generate electricity from renewable resources from the state sales tax. |
| Eligible Recipient | Owners and lessees of equipment used to generate electricity from renewable resources. Purchases or leases must be made for or by a renewable energy production facility on or after July 1, 2004, and before June 30, 2019. All leases must be made for at least 7 years. |
| Eligible Fuel | Landfill Gas; Woody Biomass; Biogas; Other |
| Eligible Project Size (MW) | >20 MW |
| Minimum Efficiency Required (%) | Does Not Specify |
| Other Selected Eligibility Criteria | Equipment eligible for the exemption generally includes generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes, and other equipment for locating power lines and poles. Equipment not eligible for the exemption includes tools and other equipment used in construction of a new facility, contracted services required for construction, and routine maintenance activities and equipment utilized or acquired after the project is operational. An existing facility that is expanded by one or more megawatt (MW) as a result of the machinery or equipment may also be eligible for the exemption. |
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