New Mexico Statutes Chapter 7. Taxation § 7-9-54.3. Deduction;  gross receipts tax;  wind and solar generation equipment;  energy storage equipment;  sales to governments

(1) “energy storage equipment” means equipment that is installed for the purpose of storing electric energy in an energy storage facility that uses mechanical, chemical, thermal, kinetic or other processes to store energy for release at a later time to integrate energy supply associated with renewable generation across the electric grid;

(2) “government” means the United States or the state or a governmental unit or a subdivision, agency, department or instrumentality of the federal government or the state;

(3) “related equipment” means transformers, power conversion equipment, circuit breakers and switching and metering equipment used to connect:

(4) “solar generation equipment” means solar thermal energy collection, concentration and heat transfer and conversion equipment;  solar tracking hardware and software;  photovoltaic panels and inverters;  support structures;  turbines and associated electrical generating equipment used to generate electricity from solar thermal energy;  and related equipment;  and

(5) “wind generation equipment” means wind generation turbines, blades, nacelles, rotors and supporting structures used to generate electricity from wind and related equipment.