Tax Guide for Green Technology
Resources

Publications

• Publication 9, Construction and Building Contractors

Regulations

• Regulation 1521, Construction Contractors
• Regulation 1533.1, Farm Equipment and Machinery
• Regulation 1671.1, Discounts, Coupons, Rebates and Other Incentives

Sales and Use Tax Law

• Sales and Use Tax Law Section 6010.8 , “Sale” and “purchase” alternative energy and advanced transportation project

Additional Sources

• Special Notice: Partial Sales and Use Tax Exemption for Zero-Emission Transit Buses Effective October 9, 2019, through December 31, 2023
• CAEATFA Sales and Use Tax Exclusion
• SB 71 FAQ's (CAEATFA)