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Tennessee

Tennessee

Incentives/Policies for Renewables & Efficiency

Printable Version
Sales Tax Credit for Clean Energy Technology   

Last DSIRE Review: 08/06/2012
Program Overview:
State: Tennessee
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Photovoltaics, Wind, Biomass, Geothermal Electric
Applicable Sectors: Commercial, Industrial
Amount:100% of sales and use tax
Equipment Requirements:Certified green energy production facility as defined in Tenn. Code Ann. Section 67-4-2004
Start Date:6/30/2010
Web Site: http://www.tn.gov/revenue/tntaxes/salesanduse.shtml
Authority 1:
Date Effective:
Tenn. Code 67-6-346
6/30/2010
Authority 2:
Date Effective:
Tenn. Code 67-4-2004 (9)
6/30/2011
Summary:

Tenn. Code Ann. Section 67-6-346 allows a taxpayer to take a credit, to apply for a refund of taxes paid, or to apply for authority to make tax-exempt purchases of machinery and equipment used to produce electricity in a certified green energy production facility. A certified green energy production facility is a facility certified by the Department of Environment and Conservation as producing electricity for use and consumption off the premises using clean energy technology. Clean energy technology is technology used to generate electricity from geothermal, hydrogen, solar, or wind sources.

A contractor who is installing pollution control or green energy machinery and equipment must file an application with the department and must attach a copy of the contract to its application. The taxpayer who hires a contractor must also file an application with the department. If both applications are approved, authority to purchase tax exempt will be extended to the contractor for the certified green energy production facility project described in the application. If taxes have been paid, the approved application will be used to support a refund or credit directly to the taxpayer.


 
Contact:
  Department of Revenue
Taxpayer & Vehicle Services Division
Andrew Jackson State Office Building, 3rd Floor
Nashville, TN 37242
Phone: (615) 253-0600
Phone 2: (800) 342-1003
Web Site: http://www.state.tn.us/revenue/
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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.