AB 1817 of 2018 created an exemption from the sales and use tax for "qualified tangible personal property purchased for use by a qualified person to be used primarily in the generation or production, or storage and distribution, of electric power." The exemption also applies to contractors who purchase the equipment in the service of a contract with a qualified person. "Qualified person" is defined in the statutes.
The exemption does not apply to the generation or production of electricity from nuclear energy, large hydro, or fossil fuels, except when used in cogeneration. However, the exemption does apply to the storage and distribution of electric power from any source.
The exemption also applies to "special purpose buildings and foundations used as an integral part of the generation or production or storage and distribution of electric power."
| Implementing Sector: | State |
| Category: | Financial Incentive |
| State: | California |
| Incentive Type: | Sales Tax Incentive |
| Web Site: | https://www.cdtfa.ca.gov/industry/manufacturing-and-research-and-development-equipment-exemption/ |
| Administrator: | California Department of Tax and Fee Administration |
| Start Date: | |
| Eligible Renewable/Other Technologies: |
|
| Incentive Amount: | 100% |
| Name: | Cal Rev & Tax Code § 6377.1 |
| Date Enacted: | 07/25/2017 |
| Effective Date: | 01/01/2018 |
| Expiration Date: | 07/01/2030 |
| Name: | Public Information Officer |
| Organization: | California Department of Tax and Fee Administ |
| Address: |
CA |
| Phone: | (800) 400-7115 |
This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.
Copyright © 2024 EnergyBot • All rights reserved.
1601 Bryan St Suite 900, Dallas, TX 75201
