Alternative energy producing products are exempt from sales and use tax if they convert wind, solar radiation, or gas produced from the digestion of animal manure and other agricultural wastes into alternating current electricity or heat.
Alternative energy producing products include the following:
- Wind turbine generators, including blade assembly and tower
- Gas turbine generators, including the gas turbine
- Gas fueled furnaces, space heaters, and water heaters
- Photovoltaic cells, modules and arrays, including tracking equipment that maintains optimal orientation to the sun
- Solar thermal collectors
Products or devices must be capable of producing at least 200 watts of alternating current or 600 British thermal units per day. The exemption does not apply to uninterruptible power sources that are designed primarily for computers.
Additional information for "wind, solar, and certain gas powered products" is provided in sec. Tax 11.10, Wis. Adm. Code (July 2012 Register).
March 28, 2014