MINOR MEMO. The IRS told a utility that it could claim production tax credits of 1.9¢ a kilowatt hour on electricity it generates from a wind farm the utility owns. The utility mixes the electricity with power from other power plants before selling it, so there is no way to know which customers buy electricity from the wind farm. The IRS said that does not matter. Electricity from a wind farm must be sold to a third party to qualify for tax credits. It is obvious the electricity ends up with third parties, even if it is intermingled with other power. The IRS made in the statement in a private letter ruling that it made public in May. The ruling is Private Letter Ruling 200518060.