TITLE V
TAXATION

CHAPTER 72
PERSONS AND PROPERTY LIABLE TO TAXATION

Solar Energy Systems Exemption

Section 72:61

    72:61 Definition of Solar Energy Systems. –
I. For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, in this subdivision " solar energy system " means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container. " Solar energy system " also means a system which provides electricity for a building by the use of photovoltaic panels.
II. In a municipality that adopts or re-adopts the exemption under RSA 72:62 on or after January 1, 2020, " solar energy system " means, in addition to the definition in paragraph I, a system which utilizes solar energy to produce electricity for a building and includes all photovoltaics, 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.

Source. 1975, 391:1. 1993, 93:1, eff. April 1, 1993. 2019, 327:1, eff. Oct. 15, 2019.