Connecticut Administrative Code › Title 16a - Planning and Energy Policy › 14 - Eligibility of Nonresidential Solar Energy Electricity Generating Systems for the Purpose of Authorized Property Tax Exemption › Standards and Specifications for Exemption from State Sales and Use Tax for Renewable Energy Systems or Systems Utilizing Cogeneration Technology › Section 16a-14-102 - Eligibility

Current through July 10, 2024
A renewable energy system, a cogeneration system, or
				  component parts shall qualify for a sales tax exemption if in compliance with
				  the following standards and specifications.
(a) Commercial solar equipment in solar
				heating and/or cooling systems sold as a package and domestic hot water systems
				sold as a package including equipment for converting, storing and transporting
				solar energy. A system shall be deemed eligible if it is in compliance with the
				requirements of the state of Connecticut Building Code.
(b) Solar energy collectors purchased for
				heating and/or cooling of domestic hot water. A collector shall be deemed
				eligible if it is in compliance with the requirements of the state of
				Connecticut Building Code.
Basic materials used in the site built and self built
				  construction of collectors and active systems and replacement parts for any
				  eligible renewable energy system or eligible cogeneration system.
(c) Heat transportation systems
				which are a part of a solar system, up to the point where the system is
				integrated to a conventional or supplemental system meeting the requirements of
				the State of Connecticut Building Code.
(d) Devices constructed for the sole purpose
				of storing thermal energy collected and converted by a solar system.
(e) Devices used to control the operation or
				functioning of a solar system.
(f)
				Materials used solely to mount solar equipment on a building or on the
				ground.
(g) Devices used to track
				the movement of the sun and maintain the orientation of collectors toward the
				sun.
(h) Photovoltaic
				cells
(i) Wind energy conversion
				systems used to generate electricity. Components of such systems eligible for
				exemption shall include wind rotors, including associated towers, electricity
				generating equipment, inverters, voltage regulators, switches, and that portion
				of the system's wiring connecting the generating equipment to the electricity
				storage equipment, or to a building if no electricity storage equipment is
				utilized.
(j)
Hydroelectric
				generating systems.
Components of such systems eligible for exemption
				shall include waterwheels or turbines and associated equipment such as water
				intakes, control gates and other flow control devices, valves, pipes or other
				components necessary to the system's operation, electricity generating
				equipment, inverters, voltage regulators, switches, and that portion of the
				system's wiring connecting the generating equipment to the electricity storage
				equipment, or to a building if no electricity storage equipment is utilized.
				The exemption does not apply to materials used in construction of a dam or any
				appurtenant structures or components for the purpose of impounding
				water.
(k) Parts or components of
				cogeneration systems which are directly attributable, an integral part, and
				essential to the operation of the cogeneration system may include, but are not
				limited to, prime movers, generators and associated equipment, electrical
				switch gear and paralleling equipment, primary boiler or combustor, fuel
				storage or pipeline interconnection, controls and performance monitoring
				equipment, fuel and waste handling and preparatory and disposal equipment,
				waste heat recovery boilers or heat exchanger, and water treatment for
				process.
(l) Batteries used solely
				to store electricity produced by photovoltaic cells or other eligible
				devices.
(m) Equipment of the
				following types for passive systems.
(1)
				Glazing materials with a U value of .65 or less on a south facing wall,
				±30 degrees of true south, that is at least 75% free of shading between
				the hours of 9:00 AM and 3:00 PM on December 21, in fenestrating a building as
				part of a design for the purpose of direct or indirect solar heat
				gain.
(2) Equipment such as heads,
				sills and jambs used solely as bracing for eligible glazing, and awnings or
				overhangs for the purpose of shading such glazing during the cooling
				season.
(3) Skylights and roof
				glazing facing true south ±30 degrees and are mounted at an angle of 40
				degrees or greater shall be considered solar energy equipment only if such
				devices are used for direct or indirect solar heat gain during the heating
				season and if capable of reducing heat loss at night during the heating season
				through use of insulating devices so that such skylights or roof glazing
				provides a net heat gain to the building.
(4) Glass, fiberglass, or other glazing
				materials which are equal or less than a U value of .65 and are used to enclose
				south facing areas such as greenhouses, solaria, or atriums attached to a
				building for the purpose of isolated solar gain, provided that warmed air can
				circulate through the building and provisions have been made to prevent
				nocturnal and cold weather heat losses from the building to which the enclosed
				area is attached.
(5) Materials
				used in the construction of thermal mass walls.
(6) Materials such as brick, sand, masonry
				and insulation when used in constructing a floor for thermal storages for those
				areas capable of receiving reflected or direct light through solar
				glazing.
(7) Materials purchased
				for the construction of a thermal contact ceiling.
(8) Movable insulation used to minimize heat
				loss largely caused by nocturnal loss through areas used for direct, indirect
				or isolated solar gain during the daylight hours, provided that such insulation
				is tight fitting, gasketed, fully weatherstripped, or otherwise treated to
				limit infiltration and convective airflow around the device.