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Renewable Energy: Renewable Energy Sales and Use Tax Exemption
The Utah Sales and Use Tax Exemption for Energy Related Equipment and Machinery exempts the purchase or lease of equipment used to generate electricity from wind, solar, biomass, landfill gas, anaerobic digestion, hydroelectricity, and geothermal resources from the state sales tax.
A facility is eligible if it has a generation capacity of 20 kW or greater or if it increases its generation capacity by one or more MW as a result of the machinery or equipment. 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, 2019. All leases must be made for at least seven years. This exemption expires on June 30, 2019.