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.
It’s All About Plain Talk posted on Aug 13
Commissioner Amy Pitter wants to be sure that the information going out of DOR to taxpayers is clear and concise. If you received a bill, form or notice from the Department of Revenue and are having trouble understanding what actions you need to take, tell …Continue Reading It’s All About Plain Talk
Take a survey — Your feedback impacts how DOR does business posted on Aug 4
The Department of Revenue wants to hear from taxpayers and anyone who is advocating for taxpayers! DOR has just unveiled its new “How Are We Doing?” survey page, and we’d like you to report in on your customer service experience. This page was created to …Continue Reading Take a survey — Your feedback impacts how DOR does business
DOR + Social Media — #CheckUsOut posted on Jul 28
State tax administration might not deliver such seismic news events as LeBron’s eagerly-awaited announcement of his return to his old Cleveland team, but knowing what’s going on at any given moment in the tax world could save you some time and effort, and maybe …Continue Reading DOR + Social Media — #CheckUsOut