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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are! The U.S. Department of Energy and the North Carolina Solar Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in the summer of 2014. Staff are currently working hard on the new DSIRE and are unfortunately only able to make minimal updates to the DSIRE website at this time. We apologize for any inconvenience and thank you for using DSIRE.

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Nevada

Nevada

Incentives/Policies for Renewables & Efficiency

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Renewable Energy Sales and Use Tax Abatement   

Last DSIRE Review: 06/28/2013
Program Overview:
State: Nevada
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Municipal Solid Waste, Facilities for the transmission of electricity produced from renewable energy or geothermal resources located in Nevada, Anaerobic Digestion, Fuel Cells using Renewable Fuels
Applicable Sectors: Commercial, Industrial, Utility, Agricultural, (Renewable Energy Power Producers)
Amount:Purchaser is only required to pay sales and use taxes imposed in Nevada at the rate of 2.25%
Equipment Requirements:Systems must have a generating capacity of at least 10 megawatts.
Start Date:7/1/2009
Expiration Date:6/30/2049
Web Site: http://energy.nv.gov/Programs/Renewable_Energy_Tax_Abatements/
Authority 1:
Date Enacted:
Date Effective:
Expiration Date:
NRS 701A.360, et seq.
5/30/2009
7/1/2009
6/30/2049
Authority 2:
Date Enacted:
Date Effective:
AB 239
06/11/2013
07/01/2013
Summary:

New or expanded businesses in Nevada may apply to the Director of the State Office of Energy for a sales and use tax abatement for qualifying renewable energy technologies. Purchaser is only required to pay sales and use taxes imposed in Nevada at the rate of 2.6 % (effective through June 30, 2011) and at the rate of 2.25 % (effective July 01, 2011 - June 30, 2049). The start date begins when the first piece of equipment is delivered to the designated facility or taxes are paid on the equipment.

The abatement applies to property used to generate electricity from renewable energy resources including solar, wind, biomass*, fuel cells, geothermal or hydro. Generation facilities must have a capacity of at least 10 megawatts (MW). Facilities that use solar energy to generate at least 25,840,000 British thermal units of process heat per hour can also qualify for an abatement.

There are several job creation and job quality requirements that must be met in order for a project to receive an abatement. Depending on the population of the county or city where the project will be located, the project owners must:

  • Employ a certain number of full-time employees during construction, a percentage of whom must be Nevada residents
  • Ensure that the hourly wage paid to the facility's employees and construction workers is a certain percentage higher than the average statewide hourly wage
  • Make a capital investment of a specified amount in the state of Nevada
  • Provide the construction workers with health insurance, which includes coverage for the worker's dependents

AB 239 (2013) provided additional criteria for considering projects eligible. Note that this exemption does not apply to residential property, or property that is owned, operated, leased or controlled by a governmental entity.


History
This abatement went through significant revisions with AB 522, signed in May 2009. Notably, AB 522 raised the capacity minimum for eligible projects from 10 kilowatts (kW) to 10 MW. It also changed the abatement such that the purchaser is only required to pay sales and use taxes imposed in Nevada at the rate of 2.6 % (effective through June 30, 2011) and at the rate of 2.25 % (effective July 01, 2011 - June 30, 2049), extended it to additional technologies, and increased the qualification requirements to ensure that incentivized projects result in more high quality jobs. These changes took effect on July 1, 2009. AB 522 also created a property tax abatement for renewable energy producers.

*Biomass is defined as any organic matter that is available on a renewable basis, including, without limitation, agricultural crops and agricultural wastes and residues; wood and wood wastes and residues; animal wastes; municipal wastes; and aquatic plants.


 
Contact:
  Suzanne Linfante
Nevada Governor's Office of Energy
755 North Roop Street, Suite 202
Carson City, NV 89701
Phone: (775) 687-1850 Ext.7309
Fax: (775) 687-1869
E-Mail: slinfante@energy.nv.gov
 
  Information Specialist - Dept. of Taxation
NV Department of Taxation
1550 E. College Parkway, Suite 115
Carson City, NV 89706
Phone: (775) 684-2000
Fax: (775) 684-2020
Web Site: http://tax.state.nv.us
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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.