Sales Tax Incentive

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Sales tax incentives typically provide an exemption from the state sales tax (or sales and use tax) for the purchase of a renewable energy system, an energy-efficient appliance, or other energy efficiency measures. Several states have established an annual “sales tax holiday” for energy efficiency measures by allowing a temporary exemption – usually for one or two days – from the state sales tax. [1]


Sales Tax Incentive Incentives

Incentive Incentive Type Place Applicable Sector Eligible Technologies Active
Advanced Energy Gross Receipts Tax Deduction (New Mexico) Sales Tax Incentive New Mexico Commercial
Construction
Installer/Contractor
Retail Supplier
Geothermal Electric
Photovoltaics
Solar Thermal Electric
Yes
Air Pollution Control Facility, Tax Exemption (Michigan) Property Tax Incentive
Sales Tax Incentive
Michigan Agricultural
Commercial
Construction
Fed. Government
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Institutional
Investor-Owned Utility
Local Government
Low-Income Residential
Multi-Family Residential
Municipal/Public Utility
Nonprofit
Residential
Retail Supplier
Rural Electric Cooperative
Schools
State/Provincial Govt
Systems Integrator
Transportation
Tribal Government
Utility
Coal with CCS
Natural Gas
Biomass/Biogas
Yes
Alcohol Fuels Exemption (Hawaii) Sales Tax Incentive Hawaii General Public/Consumer No
Alternative Fuel Vehicles and Associated Equipment (Connecticut) Sales Tax Incentive Connecticut Commercial No
Biodiesel and Alcohol Fuel Blend Sales Tax Exemption (Washington) Sales Tax Incentive Washington Commercial Ethanol
Methanol
Biodiesel
No
Biomass Equipment & Materials Compensating Tax Deduction (New Mexico) Sales Tax Incentive New Mexico Commercial
Industrial
Anaerobic Digestion
Biodiesel
Biomass
CHP/Cogeneration
Ethanol
Hydrogen
Landfill Gas
Methanol
Microturbines
Municipal Solid Waste
Yes
Biomass Sales and Use Tax Exemption (Georgia) Sales Tax Incentive Georgia Commercial
General Public/Consumer
Residential
Biomass
CHP/Cogeneration
Yes
Brownfield Development Tax Abatements (Alabama) Corporate Tax Incentive
Property Tax Incentive
Sales Tax Incentive
Alabama Commercial
Construction
Industrial
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
City of Boulder - Solar Sales and Use Tax Rebate (Colorado) Sales Tax Incentive Boulder, Colorado Commercial
Residential
Photovoltaics
Solar Pool Heating
Solar Water Heat
Yes
Clean Fuel Tax Exemption and Certificate (Utah) Sales Tax Incentive Utah General Public/Consumer No
Cogeneration Facility Sales Tax Exemption (New Jersey) Sales Tax Incentive New Jersey Commercial
Industrial
CHP/Cogeneration No
Cogeneration Sales Tax Exemption (Louisiana) Sales Tax Incentive Louisiana Commercial
Industrial
CHP/Cogeneration No
EV and Hybrid Sales Tax Exemption (Maryland) Sales Tax Incentive Maryland General Public/Consumer No
Energy Conversion and Thermal Efficiency Sales Tax Exemption (Ohio) Sales Tax Incentive Ohio Commercial
Industrial
Heat recovery
Anaerobic Digestion
Biodiesel
Biomass
Ethanol
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Hydroelectric energy
Landfill Gas
Methanol
Microturbines
Municipal Solid Waste
Photovoltaics
Renewable Fuels
Solar Thermal Process Heat
Wind
CHP/Cogeneration
Yes
Energy Used in Manufacturing Sales and Use Tax Exemption (Georgia) Sales Tax Incentive Georgia Industrial Biomass/Biogas
Concentrating Solar Power
Fuel Cells
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
Enterprise Zone Sales Tax Exemption (Kansas) Sales Tax Incentive Kansas Commercial Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Natural Gas
Nuclear
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Ethanol and Biodiesel Sales Tax Exemption (Illinois) Sales Tax Incentive Illinois Commercial Ethanol
Biodiesel
No
Ethanol-Based Fuels Exemption (Iowa) Sales Tax Incentive Iowa General Public/Consumer Ethanol No
Excise Tax Exemption for Farming Businesses (Puerto Rico) Sales Tax Incentive Puerto Rico Agricultural Solar Water Heat
Solar Space Heat
Solar Thermal Process Heat
Photovoltaics
Biomass
Hydroelectric energy
Ground Source Heat Pumps
Wind
No
Excise Tax Exemption for Vehicles (Puerto Rico) Sales Tax Incentive Puerto Rico General Public/Consumer No
Exemption from Electric Generation Tax (Connecticut) Sales Tax Incentive Connecticut Commercial Anaerobic Digestion
Biomass
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Landfill Gas
Microturbines
Municipal Solid Waste
Other Distributed Generation Technologies
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Hydroelectric energy
Wind
Yes
Four-Day Sales Tax Exemption for Energy-Efficient Products (Georgia) Sales Tax Incentive Georgia Residential Lighting
Clothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Central Air conditioners
Programmable Thermostats
Windows
Doors
No
Gross Receipts Tax Exemption for Sales of Wind and Solar Systems to Government Entities (New Mexico) Sales Tax Incentive New Mexico Construction
Fed. Government
Installer/Contractor
Local Government
Retail Supplier
State Government
Photovoltaics
Solar Thermal Electric
Wind
Yes
Hazardous Waste Management (Arkansas) Environmental Regulations
Sales Tax Incentive
Arkansas Commercial
Construction
Fuel Distributor
Industrial
Investor-Owned Utility
Municipal/Public Utility
Retail Supplier
Rural Electric Cooperative
State/Provincial Govt
Transportation
Utility
Coal with CCS
Energy Storage
Natural Gas
Nuclear
Yes
Hazardous Waste Management (Oklahoma) Property Tax Incentive
Sales Tax Incentive
Environmental Regulations
Oklahoma Agricultural
Commercial
Construction
Fuel Distributor
Industrial
Investor-Owned Utility
Local Government
Municipal/Public Utility
Nonprofit
Rural Electric Cooperative
Tribal Government
Utility
Coal with CCS
Natural Gas
Nuclear
Biomass/Biogas
Yes
Hazardous Waste Management Regulations (Mississippi) Environmental Regulations
Sales Tax Incentive
Mississippi Agricultural
Commercial
Construction
Fed. Government
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Investor-Owned Utility
Municipal/Public Utility
Transportation
Utility
Biomass/Biogas
Coal with CCS
Fuel Cells
Natural Gas
Yes
High Impact Business Program (Illinois) Corporate Tax Incentive
Sales Tax Incentive
Illinois Commercial
Construction
Industrial
Municipal/Public Utility
Utility
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Natural Gas
Solar Photovoltaics
Wind energy
Yes
Keystone Opportunity Zones (Pennsylvania) Enterprise Zone
Property Tax Incentive
Sales Tax Incentive
Corporate Tax Incentive
Pennsylvania Commercial
Industrial
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Natural Gas
Nuclear
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Local Option - Sales and Use Tax Exemption for Renewable Energy Systems (Colorado) Sales Tax Incentive Colorado Agricultural
Commercial
General Public/Consumer
Industrial
Residential
Biomass
Geothermal Electric
Photovoltaics
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Local Option - Solar Sales Tax Exemption (New York) Sales Tax Incentive New York Multi-Family Residential
Residential
Commercial
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Water Heat
Yes
Lower St. Croix Wild and Scenic River Act (Minnesota and Wisconsin) Sales Tax Incentive Minnesota
Wisconsin
Agricultural
Commercial
Construction
Fed. Government
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Institutional
Investor-Owned Utility
Local Government
Low-Income Residential
Multi-Family Residential
Municipal/Public Utility
Nonprofit
Residential
Retail Supplier
Rural Electric Cooperative
Schools
State/Provincial Govt
Systems Integrator
Transportation
Tribal Government
Utility
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
Memorial Day Weekend Sales Tax Holiday for Energy-Efficient Products (Texas) Sales Tax Incentive Texas General Public/Consumer Ceiling Fan
Central Air conditioners
Clothes Washers
Dehumidifiers
Dishwasher
Lighting
Programmable Thermostats
Refrigerators
Yes
Motor Fuel Tax Reduction for Gasohol (Alaska) Sales Tax Incentive Alaska General Public/Consumer Ethanol No
New York City - Residential Solar Sales Tax Exemption (New York) Sales Tax Incentive New York Residential Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Water Heat
Yes
PST Exemption on Renewable Energy Equipment (Prince Edward Island, Canada) Sales Tax Incentive Prince Edward Island Commercial
General Public/Consumer
Low-Income Residential
Nonprofit
Residential
Schools
Biomass/Biogas
Geothermal Electric
Solar Photovoltaics
Wind energy
No
Partial Sales and Use Tax Exemption for Agricultural Solar Power Facilities (California) Sales Tax Incentive California Agricultural Photovoltaics Yes
Puerto Rico - Excise Tax Exemption for Farmers (Puerto Rico) Sales Tax Incentive Puerto Rico Agricultural Photovoltaics
Small Hydroelectric
Solar Space Heat
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Puerto Rico - Sales and Use Tax Exemption for Green Energy (Puerto Rico) Sales Tax Incentive Puerto Rico Commercial
General Public/Consumer
Residential
Anaerobic Digestion
Biomass
CHP/Cogeneration
Geothermal Electric
Hydroelectric energy
Landfill Gas
Municipal Solid Waste
Ocean Thermal
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Tidal Energy
Wave Energy
Wind
Yes
Qualified Target Industry Tax Refund (Florida) Corporate Tax Incentive
Sales Tax Incentive
Florida Commercial Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Reduced Highway Taxes for Alternative Fuels (Hawaii) Sales Tax Incentive Hawaii General Public/Consumer No
Refund for Economic Development (Texas) Sales Tax Incentive Texas Agricultural
Commercial
General Public/Consumer
Industrial
Institutional
Investor-Owned Utility
Municipal/Public Utility
Nonprofit
Rural Electric Cooperative
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Natural Gas
Nuclear
Tidal Energy
Wave Energy
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Renewable Energy Equipment Exemption (Iowa) Sales Tax Incentive Iowa Agricultural
Commercial
General Public/Consumer
Residential
Hydroelectric energy
Photovoltaics
Small Hydroelectric
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Renewable Energy Equipment Sales Tax Exemption (Florida) Sales Tax Incentive Florida Commercial
Residential
General Public/Consumer
Fuel Cells
Ethanol
Biodiesel
No
Renewable Energy Equipment Sales Tax Exemption (Massachusetts) Sales Tax Incentive Massachusetts Residential Ground Source Heat Pumps
Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
Yes
Renewable Energy Equipment Sales Tax Refund (Idaho) Sales Tax Incentive Idaho Commercial
Industrial
Residential
Biomass
CHP/Cogeneration
Fuel Cells
Geothermal Electric
Hydroelectric energy
Landfill Gas
Photovoltaics
Solar Thermal Electric
Wind
No
Renewable Energy Facility Sales and Use Tax Reimbursement (South Dakota) Sales Tax Incentive South Dakota Agricultural
Commercial
Industrial
Installer/Contractor
Anaerobic Digestion
Biomass
CHP/Cogeneration
Geothermal Electric
Hydrogen
Landfill Gas
Municipal Solid Waste
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Wind
Yes
Renewable Energy Products Sales and Use Tax Exemption (Rhode Island) Sales Tax Incentive Rhode Island Commercial
General Public/Consumer
Residential
Ground Source Heat Pumps
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Renewable Energy Sales Tax Exemption (Utah) Sales Tax Incentive Utah Commercial
Industrial
Utility
Anaerobic Digestion
Biomass
Geothermal Electric
Hydroelectric energy
Landfill Gas
Photovoltaics
Solar Thermal Electric
Wind
Fuel Cells
Fuel Cells using Renewable Fuels
Yes
Renewable Energy Sales Tax Exemption (Wyoming) Sales Tax Incentive Wyoming Commercial
Industrial
Utility
Biomass
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Hydroelectric energy
Landfill Gas
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Wind
No
Renewable Energy Sales Tax Exemptions (Wisconsin) Sales Tax Incentive Wisconsin Commercial
General Public/Consumer
Industrial
Residential
Anaerobic Digestion
Biomass
Landfill Gas
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Renewable Energy Sales Tax Refund (Rhode Island) Sales Tax Incentive Rhode Island Residential Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
No
Renewable Energy Sales and Use Tax Abatement (Nevada) Sales Tax Incentive Nevada Agricultural
Commercial
Industrial
Utility
(Renewable Energy Power Producers)
Anaerobic Digestion
Biomass
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Hydroelectric energy
Landfill Gas
Municipal Solid Waste
Photovoltaics
Solar Thermal Electric
Solar Thermal Process Heat
Wind
Yes
Renewable Energy Sales and Use Tax Exemption (Washington) Sales Tax Incentive Washington Commercial
General Public/Consumer
Residential
Anaerobic Digestion
Biomass
Fuel Cells
Geothermal Electric
Landfill Gas
Photovoltaics
Tidal Energy
Wave Energy
Wind
Solar Water Heat
Solar Space Heat
Fuel Cells using Renewable Fuels
Yes
Renewable Energy Systems Sales Tax Exemption (Vermont) Sales Tax Incentive Vermont Agricultural
Commercial
General Public/Consumer
Residential
Anaerobic Digestion
Biomass
CHP/Cogeneration
Fuel Cells using Renewable Fuels
Landfill Gas
Photovoltaics
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Renewable Energy/Solar Sales Tax Exemption (Nevada) Sales Tax Incentive Nevada Commercial
Residential
General Public/Consumer
Comprehensive Measures/Whole Building
Solar Water Heat
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Municipal Solid Waste
Anaerobic Digestion
No
Residential Wood Heating Fuel Exemption (New York) Sales Tax Incentive New York Multi-Family Residential
Residential
Biomass Yes
River Edge Redevelopment Zone (Illinois) Personal Tax Incentives
Property Tax Incentive
Sales Tax Incentive
Corporate Tax Incentive
Illinois Agricultural
Commercial
Construction
Developer
Industrial
Installer/Contractor
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Natural Gas
Nuclear
Wind energy
Biomass/Biogas
Hydroelectric (Small)
Solar Photovoltaics
Yes
Rural Job Tax Credit Program (Florida) Corporate Tax Incentive
Sales Tax Incentive
Florida Commercial Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Sales Tax Credit for Clean Energy Technology (Tennessee) Sales Tax Incentive Tennessee Commercial
Industrial
Biomass
Geothermal Electric
Photovoltaics
Wind
Yes
Sales Tax Exemption - Fuel Cells (Maryland) Sales Tax Incentive Maryland Installer/Contractor Fuel Cells No
Sales Tax Exemption Week for Energy Efficient Products (Florida) Sales Tax Incentive Florida Residential Clothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Lighting
Central Air conditioners
Programmable Thermostats
No
Sales Tax Exemption for Energy-Efficient Products (Sales Tax Holiday) (Georgia) Sales Tax Incentive Georgia Residential Ceiling Fan
Central Air conditioners
Clothes Washers
Dehumidifiers
Dishwasher
Doors
Lighting
Programmable Thermostats
Refrigerators
Windows
Yes
Sales Tax Exemption for Energy-Efficient Products (Sales Tax Holiday) (Virginia) Sales Tax Incentive Virginia Residential Ceiling Fan
Central Air conditioners
Clothes Washers
Dehumidifiers
Dishwasher
Lighting
Programmable Thermostats
Refrigerators
Yes
Sales Tax Exemption for Energy-Efficient Products (West Virginia) Sales Tax Incentive West Virginia Residential Clothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Water Heaters
Lighting
Heat pumps
Central Air conditioners
Programmable Thermostats
No
Sales Tax Exemption for Hydrogen Fuel Cells (South Carolina) Sales Tax Incentive South Carolina Commercial
Industrial
Fuel Cells
Hydrogen
Fuel Cells using Renewable Fuels
Yes
Sales Tax Exemption for Hydrogen Generation Facilities (North Dakota) Sales Tax Incentive North Dakota Commercial
Industrial
Fuel Cells using Renewable Fuels
Hydrogen
Yes
Sales Tax Exemption for Manufacturing Facilities (Kentucky) Sales Tax Incentive Kentucky Industrial Wind Yes
Sales Tax Exemption for Wind Energy Business Designated High Impact Business (Illinois) Sales Tax Incentive Illinois Commercial Wind Yes
Sales Tax Exemption for Wind, Other Generators and Hydrogen Facilities (North Dakota) Sales Tax Incentive North Dakota Commercial
Industrial
Wind
Hydrogen
No
Sales Tax Holiday for Energy-Efficient Appliances (Maryland) Sales Tax Incentive Maryland General Public/Consumer Boilers
Central Air conditioners
Clothes Washers
Dehumidifiers
Furnaces
Heat pumps
Lighting
Programmable Thermostats
Refrigerators
Room Air Conditioners
Solar Water Heat
Ground Source Heat Pumps
Yes
Sales Tax Holiday for Energy-Efficient Appliances (Missouri) Sales Tax Incentive Missouri General Public/Consumer Central Air conditioners
Clothes Washers
Dishwasher
Furnaces
Refrigerators
Water Heaters
Yes
Sales Tax Holiday for Energy-Efficient Appliances (North Carolina) Sales Tax Incentive North Carolina Multi-Family Residential
Residential
Ceiling Fan
Central Air conditioners
Clothes Washers
Dehumidifiers
Heat pumps
Programmable Thermostats
Refrigerators
Yes
Sales Tax Holiday for Energy-Efficient Appliances (South Carolina) Sales Tax Incentive South Carolina Residential Clothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Water Heaters
Lighting
Programmable Thermostats
Windows
Doors
No
Sales Tax Holiday for Energy-Efficient Appliances (Vermont) Sales Tax Incentive Vermont Residential Clothes Washers
Dishwasher
Refrigerators
Dehumidifiers
No
Sales Tax Incentives for Energy-Efficient Manufactured Homes (South Carolina) Sales Tax Incentive South Carolina Residential Building Insulation
Custom/Others pending approval
Doors
Windows
Yes
Sales and Use Tax Exemption (STX) (New Jersey) Sales Tax Incentive New Jersey Commercial Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Natural Gas
Nuclear
Tidal Energy
Wave Energy
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Sales and Use Tax Exemption for Community Renewable Energy Projects (Nebraska) Sales Tax Incentive Nebraska Agricultural
Commercial
Nonprofit
Residential
Tribal Government
Utility
Construction
Municipal Utility
Investor-Owned Utility
Rural Electric Cooperative
Retail Supplier
Wind
Photovoltaics
Landfill Gas
Biomass
Yes
Sales and Use Tax Exemption for Electrical Generating Equipment (Indiana) Sales Tax Incentive Indiana Commercial
Industrial
Residential
Biomass
Landfill Gas
Photovoltaics
Hydroelectric energy
Wind
Yes
Sales and Use Tax Exemption for Electrical Generating Facilities (North Dakota) Sales Tax Incentive North Dakota Commercial
Industrial
Anaerobic Digestion
Biomass
CHP/Cogeneration
Fuel Cells
Geothermal Electric
Hydroelectric energy
Landfill Gas
Municipal Solid Waste
Photovoltaics
Solar Thermal Electric
Wind
Coal with CCS
Natural Gas
Nuclear
Yes
Sales and Use Tax Exemption for Energy-Efficient Products (Connecticut) Sales Tax Incentive Connecticut Installer/Contractor
Residential
Building Insulation
Caulking/Weather-stripping
Doors
Duct/Air sealing
Lighting
Water Heaters
Ground Source Heat Pumps
Boilers
Equipment Insulation
Furnaces
Programmable Thermostats
Windows
Yes
Sales and Use Tax Exemption for Gas Processing Facilities (North Dakota) Sales Tax Incentive North Dakota Commercial
Industrial
Landfill Gas Yes
Sales and Use Tax Exemption for Renewable Energy Equipment (Colorado) Sales Tax Incentive Colorado Agricultural
Commercial
General Public/Consumer
Industrial
Institutional
Local Government
Nonprofit
Residential
Retail Supplier
State Government
Biomass
Geothermal Electric
Photovoltaics
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Anaerobic Digestion
Yes
Sales and Use Tax Exemption for Renewable Energy Equipment (Maryland) Sales Tax Incentive Maryland Agricultural
Commercial
General Public/Consumer
Industrial
Residential
Ground Source Heat Pumps
Photovoltaics
Solar Space Heat
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Sales and Use Tax Exemption for Renewable Energy Property (Nebraska) Sales Tax Incentive Nebraska Industrial
Installer/Contractor
Utility
Biomass
Geothermal Electric
Photovoltaics
Solar Thermal Electric
Hydroelectric energy
Wind
Anaerobic Digestion
Small Hydroelectric
Other Distributed Generation Technologies
Yes
Sales and Use Tax Exemption for Residential Solar and Wind Electricity Sales (Maryland) Sales Tax Incentive Maryland General Public/Consumer
Residential
Photovoltaics
Wind
Yes
Sales and Use Tax Exemption for Solar and Geothermal Systems (Connecticut) Sales Tax Incentive Connecticut Commercial
General Public/Consumer
Installer/Contractor
Residential
Ground Source Heat Pumps
Other Distributed Generation Technologies
Photovoltaics
Solar Space Heat
Solar Water Heat
Yes
Sales and Use Tax Refund for Qualified Community Wind Generators (Maine) Sales Tax Incentive Maine Agricultural
Commercial
Industrial
Local Government
Nonprofit
Residential
Schools
State Government
Small Wind
Wind
No
Sales and Use Tax Refund for Renewable Energy (Iowa) Sales Tax Incentive Iowa Commercial
Residential
Schools
Rural Electric Cooperative
Agricultural
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Anaerobic Digestion
Fuel Cells using Renewable Fuels
No
Small Enterprise Development Finance Program (Mississippi) Corporate Tax Incentive
Loan Program
Sales Tax Incentive
Mississippi Agricultural
Commercial
Construction
Developer
Fed. Government
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Institutional
Investor-Owned Utility
Local Government
Low-Income Residential
Multi-Family Residential
Municipal/Public Utility
Nonprofit
Residential
Retail Supplier
Rural Electric Cooperative
Schools
State/Provincial Govt
Systems Integrator
Transportation
Tribal Government
Utility
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Solar Energy Gross Receipts Tax Deduction (New Mexico) Sales Tax Incentive New Mexico Commercial
Construction
Installer/Contractor
Residential
Retail Supplier
Solar Distributors
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Thermal Electric
Solar Water Heat
Yes
Solar Energy Sales Tax Exemption (Minnesota) Sales Tax Incentive Minnesota Commercial
General Public/Consumer
Industrial
Residential
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Process Heat
Solar Water Heat
Yes
Solar Energy Sales Tax Exemption (New Jersey) Sales Tax Incentive New Jersey Commercial
General Public/Consumer
Industrial
Residential
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Yes
Solar Sales Tax Exemption (New York) Sales Tax Incentive New York Commercial
General Public/Consumer
Industrial
Multi-Family Residential
Residential
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Water Heat
Yes
Solar and CHP Sale Tax Exemption (Florida) Sales Tax Incentive Florida Agricultural
Commercial
General Public/Consumer
Residential
CHP/Cogeneration
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Water Heat
Yes
Solar and Wind Equipment Sales Tax Exemption (Arizona) Sales Tax Incentive Arizona Commercial
General Public/Consumer
Residential
Daylighting
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Solar-Electric (PV) Sales Tax Exemption (Minnesota) Sales Tax Incentive Minnesota Commercial
Residential
General Public/Consumer
Photovoltaics No
Tax Exemption for Large-Scale Renewable Energy Projects (Kentucky) Sales Tax Incentive Kentucky Commercial Biomass
Hydroelectric energy
Landfill Gas
Photovoltaics
Solar Thermal Electric
Wind
Yes
Tax Increment Financing (Louisiana) Property Tax Incentive
Sales Tax Incentive
Louisiana Agricultural
Commercial
Construction
Developer
Fuel Distributor
Industrial
Installer/Contractor
Low-Income Residential
Multi-Family Residential
Residential
Retail Supplier
Systems Integrator
Transportation
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Tax credit for resources (Quebec, Canada) Sales Tax Incentive Quebec Commercial
Industrial
Utility
Concentrating Solar Power
Geothermal Electric
Natural Gas
Tidal Energy
Wave Energy
Wind energy
Biomass/Biogas
Solar Photovoltaics
Yes
Tennessee Small Business Investment Company Credit Act (Tennessee) Corporate Tax Incentive
Sales Tax Incentive
Tennessee Commercial
Construction
Industrial
Installer/Contractor
Nonprofit
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
… further results

All Sales Tax Incentives

References

  1. DSIRE Glossary