Renewable Energy/Solar Sales Tax Exemption (Nevada)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Nevada

Name Renewable Energy/Solar Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Residential, General Public/Consumer
Eligible Technologies Comprehensive Measures/Whole Building, Solar Water Heat, Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Municipal Solid Waste, Anaerobic Digestion, Solar Lighting System
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount 100% exemption from local sales taxes; 2% state sales tax still applies

Start Date 2002-01-01
Expiration Date 2005-07-01

Program Administrator NV Department of Taxation

References DSIRE[1]


Nevada law exempts from local sales and use taxes the sale, storage and consumption of any products or systems designed or adapted to use renewable energy to generate electricity and all of its integral components. Included in the exemption are all sources of energy that occur naturally or are regenerated naturally, including biomass (agricultural crops, wastes and residues, wood, wood wastes, and residues, animal wastes, municipal waste and aquatic plants), fuel cells, geothermal energy, solar energy, hydropower and wind.

In 2003, SB 489 extended this exemption to solar-thermal energy systems and solar lighting systems and integral parts that reduce the consumption of electricity or any fossil fuel.

The state sales tax rate for all products exempt from local sales and use tax is 2% in all counties.

In 2005, AB3 further expanded the exemption to include all products or materials used in the construction of a building if the building is certified or will meet the equivalent of LEED Silver in accordance with the Leadership in Energy and Environmental Design (LEED) Green Building Rating System. As of August 2005, the regulations for this addition were under development. Consult the Nevada Department of Taxation for more details.

The sales tax exemption is currently set to expire December 31, 2005, but may be extended.

Authorities (Please contact the if there are any file problems.)

Authority 1: Assembly Bill 3 (2005)
Date Effective 2005-07-01
Date Enacted June 2005

Authority 2: NRS 374.307
Date Effective 2002-01-01
Expiration Date 2005-07-01

Incentive Contact

Contact Name Information Specialist - Dept. of Taxation
Department NV Department of Taxation
Address 1550 E. College Parkway, Suite 115
Place Carson City, Nevada
Zip/Postal Code 89706
Phone (775) 684-2000


  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"