Tax exemption-small scale/off-grid electricity generation.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0299

HOUSE BILL
NO.

HB0196

Tax exemption-small scale/off-grid electricity generation.

Sponsored by:
Representative(s) Petroff, Connolly, Esquibel, K., Gingery, Greene, Krone, Larsen, Nicholas, B. and Zwonitzer,
Dv
. and Senator(s) Christensen and Coe

A BILL

for

AN ACT relating to
sales and use tax;
providing for a renewal of
the sales and use tax exemption for equipment for small or off-grid electricity generation as specified;
and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
15
‑
105(
a)(viii)(N)
by
creating
a new subdivision (III)
and 39
‑
16
‑
105(a)(viii)(C)
by
creating
a new subdivision (III)
are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from
the
excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(N)

Sales of equipment used to generate electricity from renewable resources. As used in this subparagraph, "renewable resources" includes wind generation, solar, biomass, landfill gas, hydro, hydrogen and geothermal energy. The exemption provided by this subparagraph shall be limited to the acquisition of equipment used in a project to make it operational up to the point of interconnection with an existing transmission grid including wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles. The exemption shall not apply to 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. This subparagraph is applicable as follows:

(
I
II)

On and after J
uly 1, 2013
, the exemption shall apply to sales of equipment used to generate electricity from renewable resources with a total net rating capacity of not more than twenty-five (25) kilowatts, or where the entire renewable energy system is to be for off-grid use. The exemption provided under this subdivision is
repealed effective June 30,
2017.

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(C)

Sales of equipment used to generate electricity from renewable resources. As used in this subparagraph, "renewable resources" includes wind generation, solar, biomass, landfill gas, hydro, hydrogen and geothermal energy. The exemption provided by this subparagraph shall be limited to the acquisition of equipment used in a project to make it operational up to
the point of interconnection with an existing transmission grid including wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles. The exemption shall not apply to 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. This subparagraph is applicable as follows:

(
I
II)

On and after J
uly 1, 2013
, the exemption shall apply to
purchases
of equipment used to generate electricity from renewable resources with a total net rating capacity of not more than twenty-five (25) kilowatts, or where the entire renewable energy system is to be for off-grid use. The exemption provided under this subdivision is
repealed effective June 30,
2017.

Section 2.

This act is effective July 1, 2013.

(END)

1
HB0196