Sales Tax Exemptions
Electrical Generating Facilities--Other
A sales and use tax exemption may be granted for purchasing building materials, production equipment and other tangible personal property used in the construction of an electrical generating facility other than a coal- or wind-powered facility. To qualify, the facility must produce electricity for resale or for consumption in a business activity and have at least one single electrical generation unit with a capacity of 100 kilowatts or more.
