Wind Turbine Electricity Production Qualifies As Exempt Manufacturing in Pennsylvania

The generation of electricity through the use of wind turbines qualifies as manufacturing under the Pennsylvania tax law. In addition, machinery, equipment, parts, and foundations that are predominantly and directly used in the production or generation of electricity are exempt. (Legal Letter Ruling No. SUT-00-190, Pennsylvania Department of Revenue, December 12, 2000, reissued October 7, 2008)

Posted on October 28, 2008