Arizona - Solar and Wind Equipment Sales Tax Exemption
Applicable Sectors: Commercial, Residential and General Public/Consumer
Summary:
Arizona provides a sales tax exemption for the retail sale of solar energy devices and for installation of solar energy devices by contractors. The statutory definition of "solar energy device" includes wind electric generators and wind-powered water pumps in addition to daylighting, passive solar heating, active solar space heating, solar water heating, and photovoltaics. The sales tax exemption does not apply to batteries, controls, etc., that are not part of the system. (Note that HB 2429, enacted in June 2006, eliminated the $5,000 limit per device.)
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