Solar Energy Systems And Components Exempted From Sales And Use Tax Repeal (Page 4 of 4) in pdf

Solar Energy Systems And Components Exempted From Sales And Use Tax Repeal Page 4

current wiring, and miscellaneous safety equipment required for P.V.

applications; for example, blocking and bypass diodes, surge arrestors,

disconnect switches, fuse holders, fuses, relays junction boxes, ground fault

detector and/or interrupter, grounding hardware, and utility-interconnection

protection equipment.

NOTE: Amount of piping allowable for the exemption is limited to that used in

collector construction and the feed and return lines between collector and

storage. Piping from the tank to the taps would be required in a conventional

system and therefore are not eligible for an exemption. A typical or rule of thumb

piping length for feed and return would be a total of 80 to 100 feet. Wiring used in

photovoltaic applications considered eligible for the exemption is limited to that

wiring which is unique to the system. Therefore, alternating current wiring

throughout the structure which would be present without regard to the

photovoltaic system, is not eligible for the exemption. Tangible personal property

in which the solar equipment is integral to the property (such as, calculators,

patio lights, appliances and novelty items), and where the cost of the solar

equipment cannot be or is not separate from the total product cost, is not

considered to be a solar energy system.

1679 Clearlake Road, Cocoa, Florida 32922-5703 Tel 321-638-1000 FAX 321-

638-1010

University of Central Florida State University System of Florida An Equal

Opportunity/Affirmative Action Employer

Solar Energy Systems And Components Exempted From Sales And Use Tax Repeal Page 4