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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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Wisconsin

Wisconsin

Incentives/Policies for Renewables & Efficiency

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Renewable Energy Sales Tax Exemptions   

Last DSIRE Review: 07/12/2013
Program Overview:
State: Wisconsin
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Photovoltaics, Landfill Gas, Wind, Biomass, Solar Pool Heating, Anaerobic Digestion
Applicable Sectors: Commercial, Industrial, Residential, General Public/Consumer
Amount:100% exemption from sales and use tax for eligible purchases
Maximum Incentive:None
Equipment Requirements:Solar, wind, and anaerobic digesters must be capable of producing at least 200 watts of alternating current or 600 British thermal units per day
Start Date:1979 (certain biomass); 07/01/2011 (solar, wind, and anaerobic digesters)
Authority 1:
Date Effective:
Wis. Stat. § 77.54(30)
1979 (subsequently amended)
Authority 2:
Date Enacted:
Date Effective:
Wis. Stat. § 77.54(56)
10/26/2007 (subsequently amended)
07/01/2011
Authority 3:
Wis. Stat. § 196.378(1)(ar)
Authority 4:
Date Effective:
Wis. Adm. Code Tax 11.10
08/01/2012
Summary:

Wisconsin has two sales tax exemptions that apply to renewable energy. Legislation enacted in 1979 exempts wood sold as a fuel for residential use from the state sales and use tax (Wis. Stat. § 77.54(30)). Residential use means use in a structure or portion of a structure which is the person's permanent residence. A clause was added in 2007 expanding the exemption to include sales of all biomass -- as defined in Wis. Stat. § 196.378 (1) (ar) -- used as fuel for residential use. This definition includes wood, energy crops, biological wastes, biomass residues, and landfill gas.

The original Wis. Stat. § 77.54(30) was also amended in 1987 to exempt the sale of qualifying biomass residues used as fuel for business activity from the state sales and use tax gross receipts. Qualifying residues are defined as arising from the "harvesting of timber or the production of wood products, including slash, sawdust, shavings, edgings, slabs, leaves, wood chips, bark and wood pellets manufactured primarily from wood or primarily from wood residue."

Separately, legislation was enacted in 2007 (Wis. Stat. § 77.54(56)) to exempt products whose power source is wind, solar radiation, or gas produced from the digestion of animal manure and other agricultural wastes from the sales and use tax, effective July 2009. However, in 2009 this section of code was amended (2009 Act 28) to delay the effective date of the exemption until July 1, 2011. In order to be considered an eligible product, devices must be capable of producing at least 200 watts of alternating current or 600 British thermal units per day. The exemption under does not apply to un-interruptible power sources that are designed primarily for computers. The law also exempts "receipts from the sale of and the storage, use, or other consumption of electricity or energy" produced by a qualifying system.

The Department of Revenue adopted an Emergency Rule in June 2011 to clarify the definition of "product." These rules were replaced with final rules (Tax 11.10) in August 2012. The rule reiterates that for the purposes of the exemption, "product" means "tangible personal property that converts wind energy, direct radiant energy received from the sun, or gas generated from the aerobic digestion of animal manure and other agricultural waste into alternating current electricity or heat." This does not include items that store the energy or consume electricity or heat, a foundation built for the system, items used to "convey, transfer, or alter" the generated electricity or heat, or items used to transfer or store liquids or gases used in energy generation. Certain exceptions apply; consult the rule for further details, or contact the Department of Revenue.

Generally, purchasers must complete Form S-211, Sales and Use Tax Exemption Certificate and provide the completed form to the seller in order to claim the sales tax exemption. Questions should be directed to the Wisconsin Department of Revenue.

 


 
Contact:
  Public Assistance - Sales Tax
Wisconsin Department of Revenue
P.O. Box 8949
Madison , WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
E-Mail: sales10@revenue.wi.gov
Web Site: http://www.revenue.wi.gov
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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.