Tax Guide for Green Technology
Resources

Sales and Use Tax Law

• Revenue and Taxation Code Section 6010.8, “Sale” and “purchase” alternative energy and advanced transportation project

Regulations

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

Publications

• Publication 9, Construction and Building Contractors

Additional Sources

• California Alternative Energy and Advanced Transportation Financing Authority FAQ
• CAEATFA Sales and Use Tax Exclusion