Is there a sales tax exemption for renewable energy systems in Utah?
Utah Code exempts the purchase or lease of equipment used to generate electricity from renewable resources from the state sales tax. Eligible purchases or leases must be made for or by a renewable energy production facility on or after July 1, 2004 and before June 30, 2009. All leases must be made for at least seven years. Renewable resources include wind generation, solar, biomass, landfill gas, anaerobic digestion, hydroelectricity, and geothermal energy. Eligible facilities must use renewable energy to produce electricity and have a production capacity of 20 kW or greater. A facility that has its generation capacity increased by one or more MW as a result of the machinery or equipment may also be eligible for the exemption. Equipment eligible for the exemption includes wind turbines, 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 e
