Last DSIRE Review: 03/17/2009
Program Overview:
| State: |
Idaho |
| Incentive Type: |
Sales Tax Incentive |
| Eligible Renewable/Other Technologies: |
Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, CHP/Cogeneration |
| Applicable Sectors: |
Commercial, Industrial, Residential |
| Amount: | 100% | | Maximum Incentive: | Not specified | | Equipment Requirements: | Equipment must serve a facility capable of generating at least 25 kW |
Summary:
Idaho offers a sales-and-use tax rebate for qualifying equipment and machinery used to generate electricity from fuel cells, low-impact hydro, wind, geothermal resources, biomass, cogeneration, solar and landfill gas. Purchasers qualify for a rebate only if the equipment is used to develop a facility or a project capable of generating at least 25 kW of electricity.
To receive the rebate, the taxpayer must pay any sales and use tax on the purchase. After a public utility, a cooperative utility, a municipal utility or the Idaho Public Utilities Commission certifies that the project will generate at least 25 kW of electricity, the taxpayer may file a refund request with the Idaho State Tax Commission. A claim for this rebate must be filed on or before the last day of the third calendar year following the year in which the taxes sought to be refunded were paid.
The rebate is scheduled to sunset July 1, 2011.
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Contact:
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Tax Information
Idaho Tax Commission
800 Park Blvd. #4
Boise, ID 83722
Phone: (208) 334-7660
Phone 2: (800) 972-7660
Fax: (208) 334-7846
E-Mail: taxrep@tax.idaho.gov
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