Sales and Use Tax Refund for Qualified Community Wind Generators

December 14, 2012


2013 update: This incentive is no longer available for new purchases; purchases made through December 31, 2011 are eligible to apply for a tax refund through December 31, 2014 if they were charged sales and use tax.

The Maine Legislature enacted S.B. 477 (L.D. 1379) in May 2006 that revised the Maine Wind Energy Act. This legislation encouraged the development of community wind generation projects and defined community wind as having nameplate capacity of 10 megawatts (MW) or less. This bill also created a sales and use tax exemption for qualified community wind energy development.*

In most cases, the qualified community wind energy generator will present the exemption at the time of purchase and vendors will not charge the sales and use tax (the same process as any tax-exempt entity follows) on qualified purchases through December 31, 2011. However, in the event the vendor does not accept the exemption and charges the tax, the certified community wind generator may apply for a tax refund until December 31, 2014. The Application Form is submitted to Maine Revenue Services for the refund.

*The Maine Public Utilities Commission certifies community wind generators.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Maine
Incentive Type: Sales Tax Incentive
Web Site:
Administrator: Maine Revenue Services
Start Date:
Eligible Renewable/Other Technologies:
  • Wind (All)
  • Wind (Small)
Incentive Amount: 100%
Maximum Incentive: None specified


Name: 36 M.R.S. § 2017
Date Enacted: 05/30/2006
Expiration Date: 12/31/2011
Name: 35-A M.R.S. §3401 et seq.
Date Enacted: 05/30/2006


Name: Taxpayer Assistance
Address: PO Box 1065
Augusta ME 04332-9106
Phone: (207) 624-9693

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.