1. (a)

   1. (1) In this section the following words have the meanings indicated.
   2. (2) “Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure.
   3. (3) “Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.

   4. (4)

      1. (i) “Solar energy equipment” means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.
      2. (ii) “Solar energy equipment” does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.
2. (b) The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.

Added by Acts 2008, c. 132, § 1, eff. July 1, 2008. Amended by Acts 2009, c. 444, § 1, eff. July 1, 2009; Acts 2009, c. 574, § 1, eff. July 1, 2009.