Sales and Use Tax Refund for Qualified Community Wind Generators (Maine)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Maine
Name	Sales and Use Tax Refund for Qualified Community Wind Generators
Incentive Type	Sales Tax Incentive
Applicable Sector	Agricultural, Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government
Eligible Technologies	Small Wind, Wind
Active Incentive	No
Incentive Inactive Date	2012-12-14
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Amount	100%
Expiration Date	2011-12-31
Maximum Incentive	None specified
Program Administrator	Maine Revenue Services
References	DSIRE

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.

Incentive Contact

Contact Name	Taxpayer Assistance
Department	Maine Revenue Services
Division	Sales, Fuel and Special Tax Division
Address	PO Box 1065
Address 2	04332-9106
Place	Augusta, Maine
Zip/Postal Code	04332-9106
Phone	(207) 624-9693
Email	sales.tax@maine.gov
Website	http://www.state.me.us/revenue/salesuse/homepage.html

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

Authority 1:	36 M.R.S. § 2017
Date Enacted	2006-05-30
Expiration Date	2011-12-31

Authority 2:	35-A M.R.S. §3401 et seq.
Date Enacted	2006-05-30

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