Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-57-2 — Definitions
As used in this chapter unless the context otherwise requires:
(1) âActiveâ means a solar renewable energy system that uses mechanical parts to collect,
store, and move heat;
(2) âApplicantâ means a party who files a Rhode Island tax return and applies for a residential
alternative energy device tax credit under this section;
(3) âApplication formâ means the form that goes to the state energy office that will determine
if systems meet the requirements for this tax credit;
(4) âArrayâ means any number of photovoltaic modules connected together electrically to
provide a single electrical output;
(5) âBTUâ means British thermal unit;
(6) âConsumer disclosureâ means a form provided by the state energy office describing
the renewable energy system. The contractor shall fill this form out and give it to
the buyer of a renewable energy system. It shall show estimated energy savings of
the renewable energy system, required conservation items, required maintenance, and
freeze protection information and other data required by the state energy office;
(7) âConsumer informationâ means literature that is provided by the state energy office
to contractors, solar dealers, and consumers informing them about the tax credit contained
in this chapter and general consumer information;
(8) âContractorâ means a person or company who sells and/or installs renewable energy
systems;
(9) âContractorsâ certificationâ means a contractor system certification issued by the
state energy office to a contractor for a specific renewable energy system. The system
shall allow the contractor to install that device for the tax credit without getting
a separate system certification for each job;
(10) âContractorsâ registration boardâ means the board established pursuant to the provisions
of chapter 65 of title 5 responsible for issuing contractorsâ registration numbers and cards to contractors
who are required by state law to be registered. The board is also responsible for
ensuring that all registered contractors abide by the guidelines of the contractorsâ
registration board;
(11) âDirectorâ means the director of the Rhode Island state energy office or the directorâs
representative;
(12) âDomestic water heatingâ means the heating of water used in a dwelling for bathing,
clothes washing, dishwashing, and other related functions;
(13) âDwellingâ means real property inhabited as a principal or secondary residence and
located within this state. âDwellingâ includes, but is not limited to, an individual
unit within multiple unit residential housing. For purposes of this subdivision: (i)
âPrincipal residenceâ means the dwelling owned by the applicant who on the date of
the application has legal title to a dwelling, including the mortgagor under a duly
recorded mortgage of real property, the trustor under a duly recorded deed of trust,
or a purchaser under a duly recorded contract for the purchase of real property, and
who inhabits the dwelling for no fewer than fourteen (14) days in the calendar year
for which the credit is claimed;
(ii) âSecondary residenceâ means vacation property owned by the applicant;
(iii) Primary or secondary residences do not include motor homes or recreational vehicles;
(14) âGrid interconnect formâ means the form required on âgrid-connected photovoltaic systemsâ
that is signed by the contractor, the master electrician who makes the grid interconnection,
and the homeowner. This form shall be sent to both the participating utility company
and the state energy office;
(15) âHybridâ means a renewable energy system that uses some active and passive elements
as part of the system;
(16) âInstalling contractorâ means the contractor or subcontractor who actually installs
the renewable energy system. This may or may not be the same person or company as
the solar dealer;
(17) âInverterâ means the device used to convert direct current (DC) to alternating current
(AC) in a photovoltaic system;
(18) âkWhâ means kilowatt-hour; one kWh = 3,413 BTUs;
(19) âModuleâ means the smallest non-divisible self-contained physical structure housing
interconnected photovoltaic cells and providing a single DC electrical output;
(20) âMMâ means million;
(21) âNet costâ means what the applicant paid to purchase the renewable energy system.
Net cost includes permit and inspection fees. Net costs may include the value of federal
tax credits, grants, or utility incentives. Net cost shall not include service contracts,
rebates, discounts, or refunds;
(22) âOwner-builtâ means a renewable energy system that is assembled and installed on an
ownerâs property and with an ownerâs labor only;
(23) âPassiveâ means a renewable energy system that relies on heated liquid or air rising
to collect, store, and move heat without mechanical devices;
(24) âPlaced in serviceâ means the date when a renewable energy system is ready and available
to produce useable energy;
(25) âSolar dealerâ means the person or company who signs a contract or proposal with a
customer to provide and/or install solar equipment;
(26) âSolar domestic hot water systemâ means a configuration of solar collectors, pump,
heat exchanger, and storage tank designed to heat water. System types include forced
circulation, integral collector storage, thermosyphon, and self-pumping. For the purpose
of determining system yields, a configuration of components is considered a new system
if changes occur in any of the following: type or size of collectors; heat exchanger
type or effectiveness; size of storage tank; or system type;
(27) âState energy officeâ means the Rhode Island state energy office, also known as the
governorâs office of energy assistance, within the department of administration;
(28) âSystem approvalâ means an approval given to renewable energy systems that meet all
of the requirements of the state energy office;
(29) âSystem certificationâ means certification that a renewable energy system as described
in the application meets criteria for the tax credit;
(30) âUsed equipmentâ means any solar tank or collector which previously has been installed
or any piece of equipment not under current manufacturersâ warranty;
(31) âVerification formâ means a form filed with the division of taxation (upon request)
by an applicant claiming eligibility for the tax credit. A contractor shall submit
a copy of the form to the state energy office;
(32) âWattâ means the electrical unit of power or rate of doing work. The rate of energy
transfer equivalent to one ampere of electrical current at one-volt potential;
(33) âWhâ means watt hours-power consumed by a load over a specified time. As used herein,
1,000 Wh = one kilowatt-hour (kWh);
(34) âWind energy systemâ means a system that produces electricity through the use of wind
generators or wind turbines. The electricity shall be used directly, as in water pumping
applications, or shall be stored in batteries for household usage. Wind energy systems
shall be used alone, or they shall be used as part of a hybrid system, in which their
output is combined with photovoltaics and/or a fossil fuel generator;
(35) âWind energy system dealerâ means the person or company who signs a contract or proposal
with a customer to provide and/or install wind energy equipment;
(36) âWpâ means Watts peak, or the rated maximum power output of a photovoltaic device
measured under standard conditions of twenty-eight degrees C (28 degrees C) cell temperature
and 1000 W/m2 incident sunlight; and
(37) âGeothermal systemâ means a system that produces and stores energy to heat buildings,
cool buildings or produces hot water.
Source: official text