Lighting and Fans

• Landscape Lighting
  Select the linked text below to open the commercial outdoor lighting and occupancy sensor rebate incentive form.
• Security Lighting
  Remember that only production and processing are sales tax exempt. Lighting in livestock buildings, security lights or any outdoor lighting is subject to sales tax. If the only separation you need to make is between production and the lighting load, it may be easier to calculate the lighting load to get your exemption percentage. Calculating the lighting is done by multiplying the wattage by the number of hours used, then dividing by 1,000 to get kWh used. Also, if you have more than one farmstead a separate sales tax exemption form is required for each. A properly documented certificate should be suitable.

Renewable Energy

• Wind Turbines
  The Public Utility Regulatory Policies Act of 1978 (PURPA) requires utilities to purchase excess energy and capacity produced by qualifying facilities (wind turbine, solar array, etc.) at a rate equal to the utility’s full avoided cost.  Avoided cost is the incremental cost to a utility of generating or purchasing electric energy or capacity, or both, in an amount equal to that purchased from the qualifying facility.  Consistent with FERC precedent, the avoided cost of Central Iowa Power Cooperative’s (CIPCO), and all-requirements of our members is the same as that of CIPCO.