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Indiana Code Title 6. Taxation § 6-2.5-5-10.7

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 10.7. (a) This section does not apply to tangible personal property that:

(1) is used to store or consume usable energy, electricity, or heat;

(2) is used to convey, transfer, or alter generated electricity;  or

(3) will be used to produce energy for the purchaser's residential use, regardless of whether any of the energy produced may be sold to a public utility or power subsidiary.

(b) As used in this section, “solar energy system” means any device that converts solar energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.

(c) As used in this section, “wind energy system” means any device, including a wind turbine, windmill, and wind charger, that converts wind energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.

(d) A transaction involving tangible personal property is exempt from the state gross retail tax if the:

(1) tangible personal property is a component of a solar energy system or wind energy system;  and

(2) person acquiring the tangible personal property is a:

(A) public utility that furnishes or sells electrical energy;

(B) power subsidiary (as defined in IC 6-2.5-1-22.5) that furnishes or sells electrical energy to a power utility described in clause (A);  or

(C) business that furnishes or sells electrical energy to a public utility described in clause (A), to a power subsidiary described in clause (B), or to a renewable utility grade solar electricity or wind facility that is used to generate electricity for resale to consumers or wholesalers.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-5-10.7 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-5-10-7/

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