Section 11-230 - Sale of geothermal equipment or solar energy equipment(a)(1) In this section the following words have the meanings indicated.(2) "Geothermal equipment" means equipment that uses ground loop technology to heat and cool a structure.(3) "Residential wind energy equipment" means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.(4)(i) "Solar energy equipment" means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.(ii) "Solar energy equipment" does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.(b) The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.