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In a letter ruling issued June 22, DOR has ruled that the sale of solar energy equipment "used directly and exclusively in the furnishing of gas, water, steam or electricity when delivered to consumers through mains, lines or pipes" is exempt from sales tax.

The ruling is quite similar to one issued about a year ago, when DOR made a similar letter ruling in the case of equipment used to generate electricity through wind power (DOR also blogged on the wind energy ruling.)

Both letter rulings make it clear that purchases of other equipment used in the construction of wind energy or solar systems that do not become "a part of the integrated and synchronized system that furnishes the electricity to consumers are not exempt under this clause of Chapter 64H Section 6(s) ."

Both these rulings extend the sales tax exemption only to businesses engaged in the generation of electricity.

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