Sales and Use Tax Refund for Qualified Community Wind Generators (Maine)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Maine

Name Sales and Use Tax Refund for Qualified Community Wind Generators
Incentive Type Sales Tax Incentive
Applicable Sector Agricultural, Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government
Eligible Technologies Small Wind, Wind
Active Incentive No
Incentive Inactive Date 2012-12-14
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100%

Expiration Date 2011-12-31

Maximum Incentive None specified

Program Administrator Maine Revenue Services

Date added to DSIRE 2006-05-01
Last DSIRE Review 2012-12-14
Last Substantive Modification
to Summary by DSIRE

References DSIRE[1]


2013 update: This incentive is no longer available for new purchases; purchases made through December 31, 2011 are eligible to apply for a tax refund through December 31, 2014 if they were charged sales and use tax.

The Maine Legislature enacted S.B. 477 (L.D. 1379) in May 2006 that revised the Maine Wind Energy Act. This legislation encouraged the development of community wind generation projects and defined community wind as having nameplate capacity of 10 megawatts (MW) or less. This bill also created a sales and use tax exemption for qualified community wind energy development.*

In most cases, the qualified community wind energy generator will present the exemption at the time of purchase and vendors will not charge the sales and use tax (the same process as any tax-exempt entity follows) on qualified purchases through December 31, 2011. However, in the event the vendor does not accept the exemption and charges the tax, the certified community wind generator may apply for a tax refund until December 31, 2014. The Application Form is submitted to Maine Revenue Services for the refund.

*The Maine Public Utilities Commission certifies community wind generators.

Incentive Contact

Contact Name Taxpayer Assistance
Department Maine Revenue Services
Division Sales, Fuel and Special Tax Division
Address PO Box 1065
Address 2 04332-9106
Place Augusta, Maine
Zip/Postal Code 04332-9106
Phone (207) 624-9693


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

Authority 1: 36 M.R.S. § 2017

Date Enacted 2006-05-30
Expiration Date 2011-12-31

Authority 2: 35-A M.R.S. §3401 et seq.

Date Enacted 2006-05-30

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


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