Solar-Electric (PV) Sales Tax Exemption (Minnesota)

From Open Energy Information

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Minnesota


Name Solar-Electric (PV) Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Residential, General Public/Consumer
Eligible Technologies Photovoltaics
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount All




Start Date 2001-08-01
Expiration Date 2005-07-31




Maximum Incentive None






Website http://www.state.mn.us/cgi-bin/portal/mn/jsp/content.do?contentid=536885915&contenttype=EDITORIAL&agency=Commerce


References DSIRE[1]


Summary

In Minnesota, certain energy-efficient products (including PV systems) are exempt from the state sales tax. This exemption includes residential lighting fixtures and compact fluorescent bulbs that carry the Energy Star label, electric heat-pump hot-water heaters with an energy factor of at least 1.9, natural-gas hot-water heaters with an energy factor of at least 0.62, and photovoltaic devices and natural gas furnaces with a fuel efficiency rating of at least 0.92.

Under the legislation, "photovoltaic device" means a solid-state electrical device, such as a solar module, that converts light directly into direct current electricity. A "solar module" is a photovoltaic device that produces a specified power output under defined test conditions, usually composed of groups of solar cells connected in series, in parallel or in series-parallel combinations.

The exemption is effective for sales and purchases made after July 31, 2001, and before August 1, 2005.

<metadesc> Solar-Electric (PV) Sales Tax Exemption: energy incentive program. </metadesc>

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

Authority 1: Minn. Stat. § 297A.67 (29c)
Date Effective 2001-08-01
Date Enacted 2001-08-01
Expiration Date 2005-07-31
















Incentive Contact

Contact Name Energy Information Center
Department Minnesota Department of Commerce
Division Office of Energy Security
Address 85 7th Place East, Suite 500
Place St. Paul, Minnesota
Zip/Postal Code 55101-2198
Phone (800) 657-3710


Email energy.info@state.mn.us
Website http://www.energy.mn.gov/



  • 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)"