Renewable Energy Equipment Sales Tax Refund (Idaho)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Idaho

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
Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100%






Equipment Requirements Equipment must serve a facility capable of generating at least 25 kW
Start Date 2005-04-12







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
2011-09-02


References DSIRE[1]


Summary

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.


Incentive Contact

Contact Name Public Information
Department Idaho Tax Commission

Address 800 Park Blvd. #4

Place Boise, Idaho
Zip/Postal Code 83722
Phone (208) 334-7660
Phone 2 (800) 972-7660

Email taxrep@tax.idaho.gov

     
     

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

Authority 1: Idaho Code § 63-3622QQ
Date Effective 2005-04-12
Date Enacted 2005-04-12
Expiration Date 2011-07-01

















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"