This bill addresses sales and use tax exemptions.
This bill:
- defines terms;
- extends the duration of the sales and use tax exemption applicable to leases or purchases for alternative energy electricity production facilities;
- expands the sales and use tax exemption applicable to leases or purchases for alternative energy electricity production facilities to include leases or purchases for electric storage facilities; and
- makes technical changes.

Statutes affected:
Introduced: 59-12-102, 59-12-104