The Rhode Island Supreme Court held that a wind turbine owned by a non-utility private party was exempt from personal property tax under a manufacturing exemption because the turbine converted wind into electricity. The court rejected the taxing authority’s argument that the turbine was ineligible for the exemption because the electricity was sold at wholesale to a utility company. DePasquale v. Cwiek, No. 2015-83-Appeal (R.I. Jan. 14, 2016).