This bill addresses sales and use tax exemptions.
This bill:
- defines terms;
- extends the duration of the sales and use tax exemption for tangible personal property used to increase the capacity of alternative energy electric production facilities;
- expands the sales and use tax exemption applicable to alternative energy electric production facilities to include tangible personal property used for increasing the capacity of electric storage facilities; and
- makes technical changes.

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