Renewable Energy/Solar Sales Tax Exemption (Nevada)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Nevada
Name	Renewable Energy/Solar Sales Tax Exemption
Incentive Type	Sales Tax Incentive
Applicable Sector	Commercial, Residential, General Public/Consumer
Eligible Technologies	Comprehensive Measures/Whole Building, Solar Water Heat, Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Municipal Solid Waste, Anaerobic Digestion, Solar Lighting System
Active Incentive	No
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount	100% exemption from local sales taxes; 2% state sales tax still applies
Start Date	2002-01-01
Expiration Date	2005-07-01
Program Administrator	NV Department of Taxation
Website	http://energy.state.nv.us/renewable/incentives.htm
References	DSIRE

Summary

Nevada law exempts from local sales and use taxes the sale, storage and consumption of any products or systems designed or adapted to use renewable energy to generate electricity and all of its integral components. Included in the exemption are all sources of energy that occur naturally or are regenerated naturally, including biomass (agricultural crops, wastes and residues, wood, wood wastes, and residues, animal wastes, municipal waste and aquatic plants), fuel cells, geothermal energy, solar energy, hydropower and wind.

In 2003, SB 489 extended this exemption to solar-thermal energy systems and solar lighting systems and integral parts that reduce the consumption of electricity or any fossil fuel.

The state sales tax rate for all products exempt from local sales and use tax is 2% in all counties.

In 2005, AB3 further expanded the exemption to include all products or materials used in the construction of a building if the building is certified or will meet the equivalent of LEED Silver in accordance with the Leadership in Energy and Environmental Design (LEED) Green Building Rating System. As of August 2005, the regulations for this addition were under development. Consult the Nevada Department of Taxation for more details.

The sales tax exemption is currently set to expire December 31, 2005, but may be extended.

Authorities (Please contact the if there are any file problems.)

Authority 1:	Assembly Bill 3 (2005)
Date Effective	2005-07-01
Date Enacted	June 2005

Authority 2:	NRS 374.307
Date Effective	2002-01-01
Expiration Date	2005-07-01

Incentive Contact

Contact Name	Information Specialist - Dept. of Taxation
Department	NV Department of Taxation
Address	1550 E. College Parkway, Suite 115
Place	Carson City, Nevada
Zip/Postal Code	89706
Phone	(775) 684-2000
Website	http://tax.state.nv.us

• Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.