{"data":{"id":"us-in/ic-6-2.5-5-10.7","jurisdiction":"us-in","citation":"IC 6-2.5-5-10.7","heading":"Tangible personal property exemption; component of solar or wind energy system","body":"Sec. 10.7. (a) This section does not apply to tangible personal property that:\n(1) is used to store or consume usable energy, electricity, or heat;\n(2) is used to convey, transfer, or alter generated electricity; or\n(3) will be used to produce energy for the purchaser's residential use, regardless of whether any of the energy produced may be sold to a public utility or power subsidiary.\n(b) As used in this section, \"solar energy system\" means any device that converts solar energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.\n(c) As used in this section, \"wind energy system\" means any device, including a wind turbine, windmill, and wind charger, that converts wind energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.\n(d) A transaction involving tangible personal property is exempt from the state gross retail tax if the:\n(1) tangible personal property is a component of a solar energy system or wind energy system; and\n(2) person acquiring the tangible personal property is a:\n(A) public utility that furnishes or sells electrical energy;\n(B) power subsidiary (as defined in IC 6-2.5-1-22.5) that furnishes or sells electrical energy to a power utility described in clause (A); or\n(C) business that furnishes or sells electrical energy to a public utility described in clause (A), to a power subsidiary described in clause (B), or to a renewable utility grade solar electricity or wind facility that is used to generate electricity for resale to consumers or wholesalers.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-10.7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bc29f76f52f957195e3a1a66d4683317b5f1b4c78f9d88f92ba7ffb06651d781","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-10.5","next":"us-in/ic-6-2.5-5-11"},"notice":"GroundRules: Original legal text. Not legal advice."}