Tax Credit for Manufacturers of Small Wind Turbines (Oklahoma)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Oklahoma

Name Tax Credit for Manufacturers of Small Wind Turbines
Incentive Type Industry Recruitment/Support
Applicable Sector Industrial
Eligible Technologies Wind
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount Based on square footage of rotor swept area: 25.00/ft^2 for 2005 through 2012

Start Date 2003-01-01
Expiration Date 2012-12-31

Terms Credit is transferable during the 10 years following qualification
Program Administrator Oklahoma Tax Commission

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Note: After a 2-year moratorium on all state tax credits, this credit may be claimed for tax year 2012 and subsequent tax years for small wind turbines manufactured on or after July 1, 2012.

Oklahoma offers an income tax credit to the manufacturers of small wind turbines for tax years 2003 through 2012. Oklahoma manufacturers of wind turbines with a rated capacity of between 1 kilowatt (kW) and 50 kW are eligible for the credit if they agree in advance to allow their production and claims to be audited by the Oklahoma Tax Commission. They must also be able to show that they have made economic development investments in Oklahoma over the period of time for which the credit was claimed that exceed the amount of credit claimed.

The turbine must incorporate advanced technologies such as new airfoils, new generators, and new power electronics and at least one unit of each model must have been installed for testing at the US-DOE National Wind Technology Center. All turbines must comply with appropriate interconnection safety standards of the Institute of Electrical and Electronics Engineers.

The credit amount varies based on the turbine's square footage of rotor swept area. The credit was $25.00 per square foot produced in 2003, $12.50 per square foot produced in 2004, and $25.00 per square foot produced each year from 2005-2012. The credit is transferable during the 10 years following the year of qualification. To claim this credit, complete Tax Form 511CR, Schedule for Other Credits.

Incentive Contact

Contact Name Information Specialist - OTC
Department Oklahoma Tax Commission
Address Post Office Box 26800
Place Oklahoma City, Oklahoma
Zip/Postal Code 73126-0800
Phone (405) 521-3160

Contact Name Scott Greene
Department Oklahoma Wind Power Initiative
Division Environmental Verification and Analysis Center - University of Oklahoma
Address 100 E. Boyd St., Suite 410
Place Norman, Oklahoma
Zip/Postal Code 73019
Phone (405) 325-8870


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

Authority 1: 68 Okl. St. § 2357.32B
Date Effective 2003-01-01
Expiration Date 2012-12-31

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


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