CO Code § 39-26-724 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-724. Components Used to Produce Energy From a Renewable Energy Source - Definitions

     For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 of this article.    For state fiscal years 2009-10 through 2016-17, all sales, storage, and use of components used in solar thermal systems shall be exempt from taxation under parts 1 and 2 of this article.    Repealed.       As used in this section:   Repealed. (a.5) “Components used in solar thermal systems” include, but are not limited to:   Solar collectors, including flat-plate collectors, evacuated tube collectors, solar air collectors, and concentrating solar thermal collectors;    Tanks for the storage of gases or liquids that have been heated or cooled by solar-generated energy;    Pumps, impellers, and fans for the circulation of gases or liquids that have been heated or cooled by solar-generated energy;    Heat exchangers used to transfer solar-generated energy;    Support structures, racks, and foundations for any components listed in subparagraphs (I) to (IV) of this paragraph (a.5); and    Any other system components such as piping, valves, gauges, fittings, insulation, and controls for any components listed in subparagraphs (I) to (IV) of this paragraph (a.5).         “Components used in the production of alternating current electricity from a renewable energy source” shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers. (b) (I) “Components used in the production of alternating current electricity from a renewable energy source” shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers.    “Components used in the production of alternating current electricity from a renewable energy source” shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.       “Solar thermal system” means a system whose primary purpose is to use energy from the sun to produce heat or cold for:   Heating or cooling a residential or commercial building;    Heating or cooling water; or    Any industrial, commercial, or manufacturing process.            History. Source: L. 2008: Entire section added, p. 1320, § 4, effective May 27. L. 2009: Entire section amended,(HB 09-1126), ch. 254, p. 1148, § 3, effective May 15. L. 2014: (1)(c) and (2)(a.5) added and (2)(a) amended,(HB 14-1159), ch. 229, p. 850, § 1, effective May 17.    Editor's note:   Subsections (1)(c)(II) and (2)(a)(II) provided for the repeal of subsections (1)(c) and (2)(a), respectively, effective July 1, 2019. (See L. 2014, p. 850 .)   Cross references:    For the legislative intent contained in the 2008 act enacting this section, see section 9 of chapter 302, Session Laws of Colorado 2008.    For the legislative declaration contained in the 2009 act amending this section, see section 1 of chapter 254, Session Laws of Colorado 2009.