Renewable Energy Equipment Sales Tax Exemption (Massachusetts)

From Open Energy Information

Summary

Last modified on December 17, 2014.

Financial Incentive Program

Place Massachusetts


Name Renewable Energy Equipment Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Residential
Eligible Technologies Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Geothermal Heat Pumps
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption








Maximum Incentive None






Program Administrator Department of Revenue
Website http://www.mass.gov/dor/individuals/taxpayer-help-and-resources/tax-guides/salesuse-tax-guide.html


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


Summary

Massachusetts law exempts from the state's sales tax "equipment directly relating to any solar, windpowered; or heat pump system, which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of an individual's principal residence in the commonwealth."

Massachusetts Tax Form ST-12 is available on the Massachusetts Department of Revenue web site. The form may be completed and presented to the vendor at the time of purchase.

<metadesc> Renewable Energy Equipment Sales Tax Exemption: energy incentive program. </metadesc>

Incentive Contact

Contact Name Tax Information
Department Massachusetts Department of Revenue
Address P.O. Box 701
Place Boston, Massachusetts
Zip/Postal Code 02204
Phone (800) 392-6089


Website http://www.dor.state.ma.us



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

Authority 1: M.G.L. 64H.6(dd)
Date Enacted 1977


















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

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency" Cite error: Invalid <ref> tag; name "DSIRE" defined multiple times with different content