Sales and Use Tax Exemption for Solar and Geothermal Systems (Connecticut)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Sales and Use Tax Exemption for Solar and Geothermal Systems|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Residential, General Public/Consumer, Installer/Contractor|
|Eligible Technologies||Solar Water Heat, Solar Space Heat, Photovoltaics, Geothermal Heat Pumps, Other Distributed Generation Technologies|
|Energy Category||Renewable Energy Incentive Programs|
|Program Administrator||Connecticut Department of Revenue Services|
|Date added to DSIRE||2007-06-21|
|Last DSIRE Review||2014-12-12|
Connecticut enacted legislation in June 2007 (H.B. 7432) that established a sales and use tax exemption for solar energy equipment and geothermal resource systems. H.B. 7432 added passive and active solar water-heating systems, passive and active solar space-heating systems, and solar-electric systems to the list of exempt technologies. The sales and use exemption covers both the equipment related to eligible systems, and labor (services) relating to the installation of eligible systems. The exemption has no expiration date.
Consumers purchasing the eligible equipment or services must present form CERT-140 to the seller at the time of purchase. Certification Form CERT-140 is available on the Connecticut Department of Revenue Services website.
|Contact Name||Public Information|
|Department||Connecticut Department of Revenue Services|
|Division||Taxpayer Services Division|
|Address||25 Sigourney Street|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Conn. Gen. Stat. § 12-412|
|Authority 2:||SN 2007 (7)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.