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Texas Comptroller: Certain Solar Generation Facility Equipment May Not be Exempt from Sales Tax
09/26/2019
On August 7, 2019, the Texas Comptroller released Policy Letter Ruling No. 201907005L (dated July 8, 2019) addressing whether certain sales tax exemptions under Texas Tax Code Section 151.318 apply to equipment purchased to construct solar and wind electric generation facilities. In this policy letter ruling, the Comptroller concluded that solar panels that convert sunlight into direct current electricity, as well as collection systems that convert the direct current into alternating current, are exempt from sales tax.
However, the Comptroller also concluded that fixed racking, tracker racking, and support posts used to position solar panels for maximum energy production are not exempt as “components of manufacturing equipment” when used to hold and support multiple solar panels—the usual configuration.
09/26/2019
On August 7, 2019, the Texas Comptroller released Policy Letter Ruling No. 201907005L (dated July 8, 2019) addressing whether certain sales tax exemptions under Texas Tax Code Section 151.318 apply to equipment purchased to construct solar and wind electric generation facilities. In this policy letter ruling, the Comptroller concluded that solar panels that convert sunlight into direct current electricity, as well as collection systems that convert the direct current into alternating current, are exempt from sales tax.
However, the Comptroller also concluded that fixed racking, tracker racking, and support posts used to position solar panels for maximum energy production are not exempt as “components of manufacturing equipment” when used to hold and support multiple solar panels—the usual configuration.