Renewable Energy Equipment Sales Tax Refund (Idaho)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Renewable Energy Equipment Sales Tax Refund|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial, Residential|
|Eligible Technologies||Biomass, CHP/Cogeneration, Fuel Cells, Geothermal Electric, Hydroelectric, Landfill Gas, Photovoltaics, Solar Thermal Electric, Wind|
|Energy Category||Renewable Energy Incentive Programs|
|Equipment Requirements||Equipment must serve a facility capable of generating at least 25 kW|
|Maximum Incentive||Not specified|
|Program Administrator||Idaho Tax Commission|
|Date added to DSIRE||2005-04-07|
|Last DSIRE Review||2011-09-02|
| Last Substantive Modification
to Summary by DSIRE
NOTE: The refund sunset on July 1, 2011. For more information, see the Idaho State Tax Commission's publication on this refund. This record is for informational purposes only.
Idaho offers a sales-and-use tax rebate for qualifying equipment and machinery used to generate electricity from fuel cells, low-impact hydro, wind, geothermal resources, biomass, cogeneration, solar and landfill gas. Purchasers qualify for a rebate only if the equipment is used to develop a facility or a project capable of generating at least 25 kilowatts (kW) of electricity.
To receive the rebate, the taxpayer must pay any sales and use tax on the purchase. A public utility, a cooperative utility, a municipal utility or the Idaho Public Utilities Commission must certify that the project will generate at least 25 kW of electricity. After the project has been certified, the taxpayer may file a refund request with the Idaho State Tax Commission. A claim for this rebate must be filed on or before the last day of the third calendar year following the year in which the taxes sought to be refunded were paid.
|Contact Name||Public Information|
|Department||Idaho Tax Commission|
|Address||800 Park Blvd. #4|
|Phone 2||(800) 972-7660|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Idaho Code § 63-3622QQ|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.