Skip to main content
Find a Lawyer

Colorado Revised Statutes Title 39. Taxation § 39-26-724. Components used to produce energy from a renewable energy source--definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 of this article.

(b) Repealed by Laws 2022, Ch. 202 (H.B. 22-1312), § 7, eff. Aug. 10, 2022.

(c) Repealed by Laws 2014, Ch. 229, § 1, eff. July 1, 2019.

(2) As used in this section:

(a) Repealed by Laws 2014, Ch. 229, § 1, eff. July 1, 2019.

(a.5) Repealed by Laws 2022, Ch. 202 (H.B. 22-1312), § 7, eff. Aug. 10, 2022.

(b)(I) “Components used in the production of alternating current electricity from a renewable energy source” shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers.

(II) “Components used in the production of alternating current electricity from a renewable energy source” shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.

(c) Repealed by Laws 2022, Ch. 202 (H.B. 22-1312), § 7, eff. Aug. 10, 2022.

(3) The purpose of the exemption authorized in this section is to create additional incentives for developing renewable energy projects not already created by other state or federal law.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-26-724. Components used to produce energy from a renewable energy source--definitions - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-26-724/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard