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Iowa

Iowa

Incentives/Policies for Renewables & Efficiency

Printable Version
Renewable Energy Equipment Exemption   

Last DSIRE Review: 08/18/2014
Program Overview:
State: Iowa
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Wind, Hydroelectric, Solar Pool Heating, Small Hydroelectric
Applicable Sectors: Commercial, Residential, General Public/Consumer, Agricultural
Amount:100% of sales tax
Maximum Incentive:None
Start Date:Wind: 1993
Solar: 07/01/2006
Hydro: 2013
Web Site: http://www.state.ia.us/tax/educate/salespubs.html
Authority 1:
Date Enacted:
Iowa Code ยง 423.3
05/26/1993 (subsequently recodified, amended)
Authority 2:
Date Enacted:
H.F. 630
5/1/2013
Summary:

Iowa allow a sales tax exemption for solar, wind, and hydroelectricity equipment. As of August 2014, the Iowa sales tax rate is 6%.

Wind

For wind energy the exemption includes the total cost of wind energy equipment and all materials used to manufacture, install, or construct wind energy systems. The exemption does not apply to equipment used to construct a plant to manufacture wind energy systems.

Solar

Effective July 1, 2006, solar energy equipment is also exempt from the state sales tax. Solar equipment means any equipment that is used to convert incident solar radiation to energy, or equipment used to transform the converted energy to storage or to some point of use.

Hydroelectricity

In May 2013 a sales tax exemption was also added for hydroelectricity conversion equipment. This includes, but is not limited to, generators, turbines, powerhouses, intakes, coffer dams, walls, water conduits, tailraces, other concrete components, electric equipment substations, poles, wires, transformers, breakers, and switches used to convert water, water power, or hydroelectricity to a form of usable energy.


 
Contact:
  Taxpayer Services - DOR
Iowa Department of Revenue
Hoover Building, Taxpayer Services
1305 E. Walnut
Des Moines, IA 50319
Phone: (515) 281-3114
Phone 2: (800) 367-3388
Web Site: http://www.state.ia.us/tax/index.html
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.