<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-226" title_number="11" title_name="Sales and Use Tax" subtitle_number="2" subtitle_name="Exemptions">
  <level label="a">
    <level label="1">
      <text>In this subsection, “Energy Star product” means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, boiler, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star efficiency requirements developed by the United States Environmental Protection Agency and the United States Department of Energy.</text>
    </level>
    <level label="2">
      <text>Beginning in calendar year 2011, the weekend that consists of the Saturday immediately preceding the third Monday in February through the third Monday in February each year shall be a tax–free weekend during which the exemption under paragraph (3) of this subsection shall apply.</text>
    </level>
    <level label="3">
      <text>During the tax–free weekend established under paragraph (2) of this subsection, the sales and use tax does not apply to the sale of any:</text>
      <level label="i">
        <text>Energy Star product; or</text>
      </level>
      <level label="ii">
        <text>solar water heater.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>The sales and use tax does not apply to the sale of a multifuel pellet stove designed to burn agricultural field corn.</text>
  </level>
</section>
