Effective May 23, 2007, the exemption on manufacturing equipment was expanded to include machinery and machine tools, or parts for such machinery, used in the production of electricity from a renewable energy source, including, but not limited to, wind. This exemption applies whether the purchases are capitalized or expensed. The exemption is also applicable to purchases used in the production of electricity in a facility for which a long-term (ten years or more) power purchase agreement was fully executed between February 5, 2001, and November 7, 2006. Other requirements apply. (FYI Sales 10, Colorado Department of Revenue, August 2007).