CHAPTER 72 PERSONS AND PROPERTY LIABLE TO TAXATION
Wind-Powered Energy Systems Exemption
Section 72:65
72:65 Definition of Wind-Powered Energy System. –
I. For purposes of an exemption under RSA 72:66 adopted before January 1, 2020, in this subdivision "wind-powered energy system" means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.
II. In a municipality that adopts or re-adopts the exemption under RSA 72:66 on or after January 1, 2020, "wind-powered energy system" means a system that utilizes wind power to produce electricity for a building and includes all wind-powered devices, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.