CT HB05116

Exempts solar lighting systems that integrate sunlight and efficient electric lighting in a common fixture to illuminate building interiors from property tax assessments, effective October 1, 2014, if installed after January 1, 2014 for commercial or industrial purposes with nameplate capacity not exceeding the location's load.

Requires property owners to file a written application with local assessors by November 1st of each assessment year to claim the property tax exemption, with failure to file constituting a waiver of exemption for that year.

Exempts solar lighting systems from sales and use tax, including equipment and installation services related to such systems, effective October 1, 2014 for all sales on or after that date.

Includes solar lighting systems in the definition of "renewable energy and clean energy technology industries" for purposes of sales tax exemption on machinery, equipment, tools, materials, and supplies used directly in those industries.

Amends sections 12-81 and 12-412 of the Connecticut General Statutes to provide tax treatment for solar lighting systems comparable to other renewable energy systems like solar thermal and geothermal systems.