Requiring the commissioner of commerce to contract with local public or private community based organizations to open and operate appliance exchange centers, specifying certain contract requirements; requiring certain public and municipal utilities and cooperative electric associations to include as part of conservation improvement activities a program of rebates for energy efficient home appliances; providing an income tax credit for the purchase and installation of certain energy systems; exempting from the sales tax certain energy efficient appliances and heating, cooling and energy generating equipment; requiring the commissioner of revenue to provide information to appliance retailers and the public on the sales tax exemption and on programs for recycling of used appliances (mk)