W. Va. Code R. § 110-21C-2

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21C-2 - Definitions

2.1. General Rule. -- Unless a specific definition is provided in subsection 2.2 of this section, or the context in which the term is used clearly requires a different meaning, the terms used in this rule have the definitions provided under W. Va. Code §§ 11-10-1, et seq. and 11-21-1, et seq.

2.2. Terms defined.

2.2.a. "Active solar heating" means a solar system that uses air or water that is moved by pumps or fans to collect, store and distribute the sun's energy to a residence or part of a residence.

2.2.b. "Component" means a solar energy system's equipment and materials.

2.2.c. "Cost to purchase and install" means reasonable and prudent funds actually invested and expended by a taxpayer into acquiring and placing into service equipment or components of a solar energy system in a residence to operate and produce energy at the expected level for a system of its size.

2.2.c.1. The costs may include expenditures for:

2.2.c.1.A. Architectural and engineering services, and designs and plans directly related to the construction or installation of the solar energy system;

2.2.c.1.B. Labor costs properly allocable to on-site preparation, assembly and original installation;

2.2.c.1.C. Materials; and

2.2.c.1.D. Delivery Fees.

2.2.c.2. The expenditures may not include:

2.2.c.2.A. Any part of the purchase price which is optional, such as an extended warranty;

2.2.c.2.B. Discounts; rebates; refunds; or federal, state or other grants;

2.2.c.2.C. Fees for use permits or variances;

2.2.c.2.D. Interest or other finance charges;

2.2.c.2.E. Land costs;

2.2.c.2.F. Legal and court costs;

2.2.c.2.G. Operating and maintenance costs;

2.2.c.2.H. Patent search fees;

2.2.c.2.I. Repair costs;

2.2.c.2.J. Service contracts;

2.2.c.2.K. Supplemental heating equipment costs used with solar collectors;

2.2.c.2.L. Unpaid equipment or materials; or

2.2.c.2.M. Unpaid labor including the taxpayer's labor.

2.2.d. "Credit" means the tax credit for purchasing and installing a solar energy system as a qualified rehabilitated building investment authorized by W. Va. Code §§ 11-21-8a or 11-24-23a.

2.2.e. "Domestic water heating" means the heating of water used in a residence for bathing, clothes washing, dishwashing and other related functions.

2.2.f. "Installation" means the date in which the solar energy system is placed into service and becomes eligible for the solar energy system tax credit.

2.2.g. "OG" means operating guidelines developed by the Solar Rating and Certification Corporation (SRCC) including system performance or component characteristics defined by the SRCC in its directory. Operating guidelines shall be from the directory in effect at the date this rule is adopted.

2.2.h. "OG-100" means a rating and certification program administered by the SRCC that applies to that part of a solar energy system that is exposed to the sun and collects the sun's heat. The collectors can be used to heat water, air or other heat transfer media.

2.2.i. "OG-300" means a rating and certification program administered by the SRCC that applies to solar hot water systems and integrates results of collector tests with a performance model for the entire system and determines whether the system meets minimum standards for system durability, reliability, safety and operation.

2.2.j. "Passive solar space heating" means an energy system or building design that collects and stores solar energy received directly through south facing windows. The system or design is without powered moving parts and includes provisions to collect, store and distribute the sun's energy using only convection, radiation and conduction of energy.

2.2.k. "Photovoltaic (PV)" means relating to the production of electric current at the junction of two substances exposed to light.

2.2.l. "Photovoltaic cell" means a device capable of converting sunlight directly to direct current electricity.

2.2.m. "Photovoltaic module" means a number of photovoltaic cells (usually 20 or more) that are usually mounted within a frame under a transparent glass or plastic covering to form a module.

2.2.n. "Photovoltaic panel" means a panel consisting of a collecting of solar cells capable of producing direct current (DC) electrical energy when exposed to sunlight.

2.2.o. "Photovoltaic (PV) system" means an energy system that collects or absorbs sunlight for conversion into electricity. This includes solar collectors, batteries, inverters and solar system related wiring.

2.2.p. "Placed in service" means the date when a solar energy system is ready and available to produce useable energy.

2.2.q. "Solar collector" means a solar thermal collector or photovoltaic module.

2.2.r. "Solar domestic water heating system" means an energy system that uses roof-mounted or free-standing solar collectors to pre-heat incoming cold water so that on a sunny day, little or no backup water heating is needed.

2.2.s. "Solar electric system" (also called "PV" system) means an energy system that generates electricity directly from the sun using photovoltaic modules.

2.2.t. "Solar energy collector" means the solar thermal system component that absorbs solar energy for conversion into heat.

2.2.u. "Solar energy system" means a solar thermal system or photovoltaic system. The system includes all controls, tanks, pumps, heat exchangers, and other equipment used directly and exclusively for the solar energy system. The system does not include any land or structural elements of the building, such as walls and roofs, or other equipment ordinarily contained in the structure.

2.2.v. "Solar Rating and Certification Corporation (SRCC)" means an independent third-party certification entity that administers national certification and rating programs for solar energy equipment.

2.2.w. "Solar thermal system" means a system consisting of a solar energy collector with the primary purpose of converting sunlight to thermal energy and all devices and apparatus necessary to transfer and store the collected thermal energy for the purposes of heating water, space heating, or space cooling.

2.2.x. "Tax Commissioner" means the West Virginia State Tax Commissioner or his or her designee.

2.2.y. "Tax credit" means the solar energy system state tax credit.

2.2.z. "Taxpayer" means and includes any person or entity seeking to establish entitlement to the tax credit addressed in this rule.

W. Va. Code R. § 110-21C-2