<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-230" title_number="11" title_name="Sales and Use Tax" subtitle_number="2" subtitle_name="Exemptions">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure.</text>
    </level>
    <level label="3">
      <text>“Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.</text>
    </level>
    <level label="4">
      <level label="i">
        <text>“Solar energy equipment” means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.</text>
      </level>
      <level label="ii">
        <text>“Solar energy equipment” does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.</text>
  </level>
</section>
