Sales and Use Tax Refund for Qualified Community Wind Generators

Summary

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.