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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are! The U.S. Department of Energy and the North Carolina Solar Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in the summer of 2014. Staff are currently working hard on the new DSIRE and are unfortunately only able to make minimal updates to the DSIRE website at this time. We apologize for any inconvenience and thank you for using DSIRE.

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Utah

Utah

Incentives/Policies for Renewables & Efficiency

Printable Version
Renewable Energy Sales Tax Exemption   

Last DSIRE Review: 10/18/2012
Program Overview:
State: Utah
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Anaerobic Digestion
Applicable Sectors: Commercial, Industrial, Utility
Amount:100%
Equipment Requirements:2 MW or greater, or for expansions of 1 MW or greater
Start Date:7/1/2004
Expiration Date:6/30/2027
Web Site: http://www.energy.utah.gov/renewable_energy/renewable_incentives....
Authority 1:
Date Effective:
Expiration Date:
Utah Code 59-12-104
7/1/2004
6/30/2027
Authority 2:
Utah Code 59-12-102
Summary:

Utah 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, 2027. All leases must be made for at least seven years.

Eligible renewable resources include wind, solar, biomass, landfill gas, anaerobic digestion, hydroelectricity and geothermal energy. Facilities must use renewable energy to produce electricity and must have a minimum capacity of 2 megawatts (MW). An existing facility that is expanded 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 generally 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 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.


 
Contact:
  Information Specialist - Tax Commission
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
Phone: (801) 297-2200
Phone 2: (800) 662-4335
E-Mail: taxmaster@utah.gov
Web Site: http://tax.utah.gov/
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.