Renewable Energy Equipment Sales Tax Exemption (Massachusetts)
Last modified on December 17, 2014.
Financial Incentive Program
|Name||Renewable Energy Equipment Sales Tax Exemption|
|Incentive Type||Sales Tax Incentive|
|Eligible Technologies||Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Geothermal Heat Pumps|
|Energy Category||Renewable Energy Incentive Programs|
|Amount|| 100% exemption
|Maximum Incentive|| None
|Program Administrator||Department of Revenue|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
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.
|Contact Name||Tax Information|
|Department||Massachusetts Department of Revenue|
|Address||P.O. Box 701|
|Phone|| (800) 392-6089
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.
- "Database of State Incentives for Renewables and Efficiency" Cite error: Invalid
<ref>tag; name "DSIRE" defined multiple times with different content