CA AB1208

Extends the expiration date of the utility user tax exemption for clean energy resources from January 1, 2020, to January 1, 2027.

Exempts electricity generated by clean energy resources (renewable facilities or high-efficiency technologies) from local utility user taxes when consumed on the customer's premises.

Defines "clean energy resource" to include renewable electrical generation facilities and technologies meeting specified emissions, efficiency, and operational standards.

Applies the exemption to electricity consumed by customers and their tenants, with renewable fuel sources exempt and nonrenewable fuel sources subject to applicable utility user taxes.

Designates the exemption as addressing a statewide concern rather than a municipal affair, thereby applying to all cities including charter cities.