UT SB0223

Extends the sales and use tax exemption for tangible personal property used to increase the capacity of alternative energy electric production facilities from June 30, 2027 to June 30, 2037

The exemption applies to leases of seven or more years or purchases of equipment with an economic life of five or more years, including wind turbines, generating equipment, control systems, power lines, substation equipment, and related infrastructure

Qualifying facilities must be alternative energy electricity production facilities located in Utah that either became operational on or after July 1, 2004, or have increased generation capacity by one or more megawatts since that date

The exemption does not cover tangible personal property used in construction, contracted services for construction and routine maintenance, or property acquired after the facility or increased capacity becomes operational

Effective date: July 1, 2026