Implementing Sector: | State |
Category: | Financial Incentive |
State: | Puerto Rico |
Incentive Type: | Sales Tax Incentive |
Administrator: | Energy Affairs Administration |
Start Date: | 08/10/2008 |
Eligible Renewable/Other Technologies: | Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Municipal Solid Waste, Combined Heat & Power, Landfill Gas, Tidal, Wave, Ocean Thermal, Wind (Small), Hydroelectric (Small), Anaerobic Digestion |
Eligible Efficiency Technologies: | Other EE, Yes; specific technologies not identified |
Name: | C3268 (2008) Law 248 |
Date Enacted: | 8/10/2008 |
Effective Date: | 8/10/2008 |
Puerto Rican law exempts from the sales and use tax solar electric equipment, associated accessories, and components used to produce electrical energy. Distributors or manufacturers must submit a certification to the Departamento de Hacienda (Puerto Rico's Department of Revenue) declaring that the solar electric equipment and associated components comply with the norms and specifications established by the Energy Affairs Administration (EAA). In addition, distributors or manufacturers must provide certification that the solar equipment is guaranteed for at least five years.
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