Breakthrough Technologies Institute - Fuel Cells 2000

4. INCENTIVES/MARKET STIMULATION
POWER GENERATION
Renewable Energy Equipment Sales Tax Refund
www3.state.id.us/oasis/2005/H0110.html
The sales or use of machinery and equipment used directly in generating electricity
using fuel cells, low impact hydro, wind, geothermal resources, biomass, cogeneration,
sun, or landfill gas as the principal source of power are exempt from sales tax. The
equipment must be used in a facility capable of generating not less than 25 kW of
electricity.
Sales and use tax must initially be made on the purchase. Once a utility or the Idaho
Public Utilities Commission has certified the project, the taxpayer may file for a refund
with the Idaho State Tax Commission.
Contact:
Idaho State Tax Commission
P.O. Box 36
Boise, ID 83722-0410
Phone: (800) 972-7660 or (208) 334-7660
E-mail: http://tax.idaho.gov/contactus.htm
Web: http://tax.idaho.gov
Idaho Energy Resources Authority
www3.state.id.us/oasis/2005/S1192.html
A 2005 state bill authorizes the Idaho Energy Resources Authority to undertake any
renewable energy generation project for the benefit of one or more independent power
producers and issue bonds to finance their costs. Renewable energy is defined in the
bill as a source of energy that occurs naturally, is regenerated naturally or uses as a fuel
source, a waste product or byproduct from a manufacturing process including, but not
limited to, open or closed-loop biomass, fuel cells, geothermal energy, waste heat,
cogeneration, solar energy, waterpower and wind.
Contact:
Ron Williams
Idaho Consumer Owned Utilities Association
1015 West Hayes Street
Boise, ID 83702
Phone: (208) 344-3783
Fax: (208) 344-0077
VEHICLES
Special Fuels Tax Refund
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