Establishes a sales tax exemption for energy storage

This bill creates a sales tax exemption for commercial energy storage systems. It directly affects businesses installing or using equipment that stores electricity for later use in non-residential buildings (like offices, factories, or warehouses) to provide heating, cooling, hot water, or electricity. The key provision exempts the retail sale and installation costs of this equipment, as well as electricity sales from businesses that own and install such systems on a customer's non-residential property under specific written agreements. The exemption applies to both the equipment itself and the electricity generated by it, aligning with existing tax law definitions for similar energy storage systems.