Local Option - Solar Sales Tax Exemption (New York)

From Open Energy Information

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place New York


Name Local Option - Solar Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Residential, Multi-Family Residential
Eligible Technologies Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount Upon local authorization, 100% exemption from local sales tax




Start Date Residential: 09/01/2005 (state authorization, resultant local exemptions may differ)
Commercial: 01/01/2013 (state authorization, resultant local exemptions may differ)
The date "Residential: 09/01/2005 (state authorization, resultant local exemptions may differ)<br> Commercial: 01/01/2013 (state authorization, resultant local exemptions may differ)" was not understood.












References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Summary

New York enacted legislation in July 2005 exempting the sale and installation of residential solar-energy systems from the state's sales and compensating use taxes. The exemption applies to solar-energy systems that utilize solar radiation to produce energy designed to provide heating, cooling, hot water and/or electricity. In 2012 the exemption was also extended to commercial solar energy systems, effective January 1, 2013. The exemption does not apply to solar pool heating or other recreational applications. The laws also permit local governments (municipalities and counties) to grant an exemption from local sales taxes. If a city with a population of 1 million or more chooses to grant the local exemption, it must enact a specific resolution that appears in the state law. Local sales tax rates in New York range from 1.5% to more than 4% in addition to the general state sales tax rate of 4%.


The New York Department of Taxation and Finance publishes a variety of sales tax reports detailing local tax rates and exemptions, including those for solar energy equipment. The solar sales tax list (Publication 718-S) is updated frequently. The New York Department of Taxation and Finance has issued a small amount of additional guidance and instructions on how to claim the exemption in Publication TSB-M-05(11)S (residential) and Publication TSB-M-12(14)S (commercial).

Incentive Contact

Contact Name Taxpayer Assistance - Sales Tax Information Center
Department New York State Department of Taxation and Finance
Address W.A. Harriman Campus
Place Albany, New York
Zip/Postal Code 12227
Phone (518) 485-2889
Phone 2 (800) 698-2909


Website http://www.tax.ny.gov/



Authorities (Please contact the if there are any file problems.)

Authority 1: NYCL Tax, Article 29 § 1210(a) & 1210(n)
Date Effective 2005-09-01
Date Enacted 2005-07-26


Authority 2: S.B. 3203
Date Effective 2013-01-01
Date Enacted 2012-08-17

















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

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