Sales Tax Credit for Clean Energy Technology (Tennessee)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Sales Tax Credit for Clean Energy Technology|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial|
|Eligible Technologies||Photovoltaics, Wind, Biomass, Geothermal Electric|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||100% of sales and use tax|
|Equipment Requirements||Certified green energy production facility as defined in Tenn. Code Ann. Section 67-4-2004|
|Program Administrator||Tennessee Department of Revenue|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
Tenn. Code Ann. Section 67-6-346 allows a taxpayer to take a credit, to apply for a refund of taxes paid, or to apply for authority to make tax-exempt purchases of machinery and equipment used to produce electricity in a certified green energy production facility. A certified green energy production facility is a facility certified by the Department of Environment and Conservation as producing electricity for use and consumption off the premises using clean energy technology. Clean energy technology is technology used to generate electricity from geothermal, hydrogen, solar, or wind sources.
A contractor who is installing pollution control or green energy machinery and equipment must file an application with the department and must attach a copy of the contract to its application. The taxpayer who hires a contractor must also file an application with the department. If both applications are approved, authority to purchase tax exempt will be extended to the contractor for the certified green energy production facility project described in the application. If taxes have been paid, the approved application will be used to support a refund or credit directly to the taxpayer.
|Contact Name||Department of Revenue|
|Address||Taxpayer and Vehicle Services Division|
|Address 2||Andrew Jackson State Office Building, 3rd Floor|
|Phone 2||(800) 342-1003|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Tenn. Code 67-6-346|
|Authority 2:||Tenn. Code 67-4-2004 (9)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.