WASHINGTON — A public power provider can issue tax-exempt bonds to finance a wind facility even if it sells renewable energy certificates to private parties, the Internal Revenue Service has ruled.

Selling the certificates to investor-owned electric utilities so they can comply with state requirements to obtain a certain percentage of power from ­renewable energy sources will not impact the use of the wind facility and therefore will not result in private business use, the IRS said in a private-letter ruling.

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