Excise Tax Exemption for Solar- or Wind-Powered Systems (Massachusetts)

Summary

Last modified on December 17, 2014.

Financial Incentive Program

Place	Massachusetts
Name	Excise Tax Exemption for Solar- or Wind-Powered Systems
Incentive Type	Corporate Exemption
Applicable Sector	Commercial, Industrial
Eligible Technologies	Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Wind
Active Incentive	Yes
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Amount	100% of the tangible property portion of the excise tax
Maximum Incentive	None
Program Administrator	Massachusetts Department of Revenue
Website	http://www.mass.gov/dor/businesses/current-tax-info/guide-to-corporate-excise-tax/deductions.html#solar
References	DSIREDatabase of State Incentives for Renewables and Efficiency

Summary

Massachusetts law exempts any "solar or wind powered climatic control unit and any solar or wind powered water heating unit or any other type unit or system powered thereby," that qualifies for the state's excise tax deduction for these systems from the tangible property measure of the state's corporate excise tax. The exemption is in effect for the length of the system's depreciation period.


Note: For information about what constitutes the corporate excise tax, please visit the official Massachusetts website.

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:	MGL ch. 63, § 38H
Date Enacted	1976

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