Solar Energy Sales Tax Exemption (New Jersey)
Last modified on December 17, 2014.
Financial Incentive Program
|Name||Solar Energy Sales Tax Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial, Residential, General Public/Consumer|
|Eligible Technologies||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Solar Pool Heating|
|Energy Category||Renewable Energy Incentive Programs|
|Program Administrator||New Jersey Division of Taxation|
|Date added to DSIRE||2000-01-01|
|Last DSIRE Review||2014-10-01|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
New Jersey offers a full exemption from the state's sales tax (currently 7%) for all solar energy equipment. This exemption is available to all taxpayers. All major types solar energy equipment, including equipment for passive solar design, are considered eligible for the exemption as described by the New Jersey Division of Taxation Publication S&U-6 (Sales Tax Exemption Administration). According to S&U-6, the exemption includes all solar energy "devices or systems specifically approved by the Board of Public Utilities, Division of Energy and designed to provide heating or cooling or electrical or mechanical power by converting solar energy to some other usable energy source, including devices for storing solar-generated energy." The exemption does not apply to devices that would be required regardless of the energy source being utilized. In order to claim the exemption, the purchaser must fill out and submit Form ST-4 (Exempt Use Certificate) to the seller instead of paying sales tax.
|Contact Name||Customer Service Center|
|Department||New Jersey Department of the Treasury|
|Address||P.O. Box 281|
|Place||Trenton, New Jersey|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||N.J. Stat. § 54:32B-8.33|
|Authority 2:||N.J.A.C. § 18:24-26.1 et seq.|
|Date Effective||12/01/2008 (most recent version)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.