Overview
The Wind-Powered Electric Generating Facility Tax is an alternative education property tax on buildings and fixtures used directly and exclusively in the generation of electrical energy from wind power. The tax is levied upon a facility that is certified by the Commissioner of Public Service to meet the following four conditions:
- Produces electrical energy for resale;
- Generates electricity solely from wind power;
- Has an installed capacity of at least one megawatt; and
- Has received a certificate of public good (CPG) under 30 V.S.A. § 248.
The tax is computed on total kWh of wind generated electrical energy produced during the filing period.
How to File
Online
Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. If you have any questions, contact us at (802) 828-2551 or tax.business@vermont.gov.
Paper Returns
If you cannot file and pay through myVTax, you may still use the paper forms.
Forms
| NO. | Instructions | title |
|---|---|---|
| WEF-602 | Wind-Powered Electric Generating Facility Tax |
Filing Deadlines
Wind-Powered Electric Generating Facility Tax is filed and paid semi-annually. The return and tax are due as follows:
- May 1 through October 31 - due November 30
- November 1 through April 30 of the following year - due May 31
| Tax Period Ending | Due Date |
|---|---|
| 4/30/2024 | 5/31/2024 |
| 10/31/2024 | 12/2/2024 |
LAWS, REGULATIONS AND GUIDANCE
32 V. S. A. § 5402c Wind-Powered Electric