SolarCity Corp. and rival SunRun Inc. persuaded an Arizona appeals court that certain tax exemptions for solar panels don’t violate the state constitution, according to an opinion released May 18.
The Arizona Court of Appeals rejected the state Department of Revenue’s contention that solar panels leased to residents and businesses generate electricity just as traditional electricity providers do, subjecting them to the same taxes (Solarcity Corp. v. Ariz. Dep’t of Revenue , 2017 BL 165607, Ariz. Ct. App., Div. 1, No. 1 CA-TX 15-0008, 5/17/17 ).
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