{"data":{"id":"us-ut/utah-code-59-33-101","jurisdiction":"us-ut","citation":"Utah Code § 59-33-101","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Commercially operational\" means that a wind or solar electric generation facility generates commercial amounts of electricity.\n(2) \"Nameplate capacity\" means the sum of the maximum rated outputs of all electrical generating equipment within a facility under specific conditions designated by the manufacturer, as indicated on individual nameplates physically attached to the equipment.\n(3) \"Pass-through entity\" means the same as that term is defined in Section 59-10-1402.\n(4) \"Renewable energy project entity\" means a corporation or pass-though entity that directly owns a wind or solar electric generation facility in the state that has executed a power purchase agreement or other binding agreement to purchase the output of a wind or solar electric generation facility owned by the renewable energy project entity after January 1, 2026.\n(5)\n(a) \"Wind or solar electric generation facility\" means a commercially operational facility with the capacity to generate electricity from wind or solar that has not reached the end of the facility's operational life that uses:\n(i) wind equipment with a nameplate capacity of at least 20 megawatts generating alternating current electricity; or\n(ii) solar equipment with a nameplate capacity of at least 20 megawatts generating alternating current electricity.\n(b) \"Wind or solar electric generation facility\" does not include a facility that generates wind or solar electricity primarily for onsite consumption by the owner or tenant of the property on which the facility is located.","path":["Title 59 Revenue and Taxation","Chapter 59-33 Wind or Solar Electric Generation Facility Capacity Tax","Part 59-33-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter33/59-33-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3f3606d2bf025269bd1318685c4f0b68599d5bb918a7f127da186502f8a02bff","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-32-104","next":"us-ut/utah-code-59-33-201"},"notice":"GroundRules: Original legal text. Not legal advice."}