The petitioner operated a facility that generated electricity from biogas produced by the anaerobic digestion of livestock manure. The manure came from the petitioner's dairy operation and the electricity generated is used to operate the petitioner's dairy operation and is sold to the electrical grid. The petitioner claimed that the facility was exempt from state income tax because it is a "manure storage and handling" facility. The court disagreed on the basis that the statute at issue contemplated a facility that is used to store and handle manure only. The tax exemption statute has no application to an anaerobic digester or electrical generator. An amendment to the statute did not apply because it did not have retroactive application. In re Synergy, LLC v. Kibler, No. 1171 CA 14-00173, 2015 N.Y. App. Div. LEXIS 44 (N.Y. Sup. Ct. Jan. 2, 2015).