Sales Tax Incentive

From Open Energy Information

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

IncentiveIncentive TypePlaceApplicable SectorEligible TechnologiesActive
Advanced Energy Gross Receipts Tax Deduction (New Mexico)Sales Tax IncentiveNew Mexico: Energy ResourcesCommercial
Construction
Installer/Contractor
Retail Supplier
Solar Thermal Electric
Solar Power
Geothermal Electric
Yes
Air Pollution Control Facility, Tax Exemption (Michigan)Property Tax Incentive
Sales Tax Incentive
Michigan: Energy ResourcesAgricultural
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
Natural Gas
Yes
Alcohol Fuels Exemption (Hawaii)Sales Tax IncentiveHawaii: Energy ResourcesGeneral Public/ConsumerNo
Alternative Fuel Vehicles and Associated Equipment (Connecticut)Sales Tax IncentiveConnecticut: Energy ResourcesCommercialNo
Biodiesel and Alcohol Fuel Blend Sales Tax Exemption (Washington)Sales Tax IncentiveWashington: Energy ResourcesCommercialEthanol
Methanol
Biodiesel
No
Biomass Equipment & Materials Compensating Tax Deduction (New Mexico)Sales Tax IncentiveNew Mexico: Energy ResourcesCommercial
Industrial
Landfill Gas
Biomass
Municipal Solid Waste
CHP/Cogeneration
Hydrogen
Anaerobic Digestion
Ethanol
Methanol
Biodiesel
Microturbines
Yes
Biomass Sales and Use Tax Exemption (Georgia)Sales Tax IncentiveGeorgia: Energy ResourcesCommercial
General Public/Consumer
Residential
Biomass
CHP/Cogeneration
Yes
Brownfield Development Tax Abatements (Alabama)Corporate Tax Incentive
Property Tax Incentive
Sales Tax Incentive
Alabama: Energy ResourcesCommercial
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
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
City of Boulder - Solar Sales and Use Tax Rebate (Colorado)Sales Tax IncentiveBoulder, Colorado: Energy ResourcesCommercial
Residential
Solar Water Heat
Solar Power
Solar Pool Heating
Yes
Clean Fuel Tax Exemption and Certificate (Utah)Sales Tax IncentiveUtah: Energy ResourcesGeneral Public/ConsumerNo
Cogeneration Facility Sales Tax Exemption (New Jersey)Sales Tax IncentiveNew Jersey: Energy ResourcesCommercial
Industrial
CHP/CogenerationNo
Cogeneration Sales Tax Exemption (Louisiana)Sales Tax IncentiveLouisiana: Energy ResourcesCommercial
Industrial
CHP/CogenerationNo
EV and Hybrid Sales Tax Exemption (Maryland)Sales Tax IncentiveMaryland: Energy ResourcesGeneral Public/ConsumerNo
Energy Conversion and Thermal Efficiency Sales Tax Exemption (Ohio)Sales Tax IncentiveOhio: Energy ResourcesCommercial
Industrial
Heat recovery
Solar Thermal Process Heat
Solar Power
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Municipal Solid Waste
CHP/Cogeneration
Anaerobic Digestion
Renewable Fuels
Ethanol
Methanol
Biodiesel
Fuel Cells using Renewable Fuels
Microturbines
Yes
Energy Used in Manufacturing Sales and Use Tax Exemption (Georgia)Sales Tax IncentiveGeorgia: Energy ResourcesIndustrialBiomass/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 IncentiveKansas: Energy ResourcesCommercialBiomass/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
Ethanol and Biodiesel Sales Tax Exemption (Illinois)Sales Tax IncentiveIllinois: Energy ResourcesCommercialEthanol
Biodiesel
No
Ethanol-Based Fuels Exemption (Iowa)Sales Tax IncentiveIowa: Energy ResourcesGeneral Public/ConsumerEthanolNo
Excise Tax Exemption for Farming Businesses (Puerto Rico)Sales Tax IncentivePuerto Rico: Energy ResourcesAgriculturalSolar Water Heat
Solar Space Heat
Solar Thermal Process Heat
Solar Power
Wind
Biomass
Hydroelectric energy
Geothermal Energy
No
Excise Tax Exemption for Vehicles (Puerto Rico)Sales Tax IncentivePuerto Rico: Energy ResourcesGeneral Public/ConsumerNo
Exemption from Electric Generation Tax (Connecticut)Sales Tax IncentiveConnecticut: Energy ResourcesCommercialSolar Thermal Electric
Solar Power
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Municipal Solid Waste
Anaerobic Digestion
Small Hydroelectric
Fuel Cells using Renewable Fuels
Microturbines
Other Distributed Generation Technologies
Yes
Four-Day Sales Tax Exemption for Energy-Efficient Products (Georgia)Sales Tax IncentiveGeorgia: Energy ResourcesResidentialClothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Lighting
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 IncentiveNew Mexico: Energy ResourcesLocal Government
Construction
State Government
Installer/Contractor
Fed. Government
Retail Supplier
Solar Thermal Electric
Solar Power
Wind
Yes
Hazardous Waste Management (Arkansas)Environmental Regulations
Sales Tax Incentive
Arkansas: Energy ResourcesCommercial
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: Energy ResourcesAgricultural
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: Energy ResourcesAgricultural
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: Energy ResourcesCommercial
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: Energy ResourcesCommercial
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 IncentiveColorado: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Agricultural
Solar Water Heat
Solar Thermal Electric
Solar Power
Wind
Biomass
Geothermal Electric
Yes
Local Option - Solar Sales Tax Exemption (New York)Sales Tax IncentiveNew York: Energy ResourcesCommercial
Residential
Multi-Family Residential
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Power
Yes
Lower St. Croix Wild and Scenic River Act (Minnesota and Wisconsin)Sales Tax IncentiveMinnesota: Energy Resources
Wisconsin: Energy Resources
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 IncentiveTexas: Energy ResourcesGeneral Public/ConsumerCeiling Fan
Central Air conditioners
Clothes Washers
Dehumidifiers
Dishwasher
Lighting
Programmable Thermostats
Refrigerators
Yes
Motor Fuel Tax Reduction for Gasohol (Alaska)Sales Tax IncentiveAlaska: Energy ResourcesGeneral Public/ConsumerEthanolNo
New York City - Residential Solar Sales Tax Exemption (New York)Sales Tax IncentiveNew York: Energy ResourcesResidentialPassive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Power
Yes
PST Exemption on Renewable Energy Equipment (Prince Edward Island, Canada)Sales Tax IncentivePrince Edward Island: Energy ResourcesCommercial
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 IncentiveCalifornia: Energy ResourcesAgriculturalSolar PowerYes
Puerto Rico - Excise Tax Exemption for Farmers (Puerto Rico)Sales Tax IncentivePuerto Rico: Energy ResourcesAgriculturalSolar Power
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 IncentivePuerto Rico: Energy ResourcesCommercial
General Public/Consumer
Residential
Anaerobic Digestion
Biomass
CHP/Cogeneration
Geothermal Electric
Hydroelectric energy
Landfill Gas
Municipal Solid Waste
Ocean Thermal
Solar Power
Small Hydroelectric
Solar Thermal Electric
PRIMRE/Basics/Current Energy
Wave Energy
Wind
Yes
Qualified Target Industry Tax Refund (Florida)Corporate Tax Incentive
Sales Tax Incentive
Florida: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
Reduced Highway Taxes for Alternative Fuels (Hawaii)Sales Tax IncentiveHawaii: Energy ResourcesGeneral Public/ConsumerNo
Refund for Economic Development (Texas)Sales Tax IncentiveTexas: Energy ResourcesAgricultural
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
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Renewable Energy Equipment Exemption (Iowa)Sales Tax IncentiveIowa: Energy ResourcesAgricultural
Commercial
General Public/Consumer
Residential
Hydroelectric energy
Solar Power
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 IncentiveFlorida: Energy ResourcesCommercial
Residential
General Public/Consumer
Fuel Cells
Ethanol
Biodiesel
No
Renewable Energy Equipment Sales Tax Exemption (Massachusetts)Sales Tax IncentiveMassachusetts: Energy ResourcesResidentialSolar Power
Solar Space Heat
Solar Water Heat
Wind
Geothermal Energy
Yes
Renewable Energy Equipment Sales Tax Refund (Idaho)Sales Tax IncentiveIdaho: Energy ResourcesCommercial
Industrial
Residential
Biomass
CHP/Cogeneration
Fuel Cells
Geothermal Electric
Hydroelectric energy
Landfill Gas
Solar Power
Solar Thermal Electric
Wind
No
Renewable Energy Facility Sales and Use Tax Reimbursement (South Dakota)Sales Tax IncentiveSouth Dakota: Energy ResourcesAgricultural
Commercial
Industrial
Installer/Contractor
Anaerobic Digestion
Biomass
CHP/Cogeneration
Geothermal Electric
Hydrogen
Landfill Gas
Municipal Solid Waste
Solar Power
Small Hydroelectric
Solar Thermal Electric
Wind
Yes
Renewable Energy Products Sales and Use Tax Exemption (Rhode Island)Sales Tax IncentiveRhode Island: Energy ResourcesCommercial
General Public/Consumer
Residential
Solar Power
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Water Heat
Wind
Geothermal Energy
Yes
Renewable Energy Sales Tax Exemption (Utah)Sales Tax IncentiveUtah: Energy ResourcesCommercial
Industrial
Utility
Anaerobic Digestion
Biomass
Geothermal Electric
Hydroelectric energy
Landfill Gas
Solar Power
Solar Thermal Electric
Wind
Fuel Cells
Fuel Cells using Renewable Fuels
Yes
Renewable Energy Sales Tax Exemption (Wyoming)Sales Tax IncentiveWyoming: Energy ResourcesCommercial
Industrial
Utility
Biomass
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Hydroelectric energy
Landfill Gas
Solar Power
Small Hydroelectric
Solar Thermal Electric
Wind
No
Renewable Energy Sales Tax Exemptions (Wisconsin)Sales Tax IncentiveWisconsin: Energy ResourcesCommercial
General Public/Consumer
Industrial
Residential
Anaerobic Digestion
Biomass
Landfill Gas
Solar Power
Solar Pool Heating
Solar Space Heat
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Renewable Energy Sales Tax Refund (Rhode Island)Sales Tax IncentiveRhode Island: Energy ResourcesResidentialSolar Water Heat
Solar Space Heat
Solar Power
Wind
No
Renewable Energy Sales and Use Tax Abatement (Nevada)Sales Tax IncentiveNevada: Energy ResourcesAgricultural
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
Solar Power
Solar Thermal Electric
Solar Thermal Process Heat
Wind
Yes
Renewable Energy Sales and Use Tax Exemption (Washington)Sales Tax IncentiveWashington: Energy ResourcesCommercial
General Public/Consumer
Residential
Anaerobic Digestion
Biomass
Fuel Cells
Geothermal Electric
Landfill Gas
Solar Power
PRIMRE/Basics/Current 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 IncentiveVermont: Energy ResourcesAgricultural
Commercial
General Public/Consumer
Residential
Anaerobic Digestion
Biomass
CHP/Cogeneration
Fuel Cells using Renewable Fuels
Landfill Gas
Solar Power
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Renewable Energy/Solar Sales Tax Exemption (Nevada)Sales Tax IncentiveNevada: Energy ResourcesCommercial
Residential
General Public/Consumer
Comprehensive Measures/Whole Building
Solar Water Heat
Solar Thermal Electric
Solar Power
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 IncentiveNew York: Energy ResourcesMulti-Family Residential
Residential
BiomassYes
River Edge Redevelopment Zone (Illinois)Corporate Tax Incentive
Personal Tax Incentives
Property Tax Incentive
Sales Tax Incentive
Illinois: Energy ResourcesAgricultural
Commercial
Construction
Developer
Industrial
Installer/Contractor
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
Rural Job Tax Credit Program (Florida)Corporate Tax Incentive
Sales Tax Incentive
Florida: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
Sales Tax Credit for Clean Energy Technology (Tennessee)Sales Tax IncentiveTennessee: Energy ResourcesCommercial
Industrial
Solar Power
Wind
Biomass
Geothermal Electric
Yes
Sales Tax Exemption - Fuel Cells (Maryland)Sales Tax IncentiveMaryland: Energy ResourcesInstaller/ContractorFuel CellsNo
Sales Tax Exemption Week for Energy Efficient Products (Florida)Sales Tax IncentiveFlorida: Energy ResourcesResidentialClothes 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 IncentiveGeorgia: Energy ResourcesResidentialCeiling 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 IncentiveVirginia: Energy ResourcesResidentialCeiling Fan
Central Air conditioners
Clothes Washers
Dehumidifiers
Dishwasher
Lighting
Programmable Thermostats
Refrigerators
Yes
Sales Tax Exemption for Energy-Efficient Products (West Virginia)Sales Tax IncentiveWest Virginia: Energy ResourcesResidentialClothes 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 IncentiveSouth Carolina: Energy ResourcesCommercial
Industrial
Fuel Cells
Hydrogen
Fuel Cells using Renewable Fuels
Yes
Sales Tax Exemption for Hydrogen Generation Facilities (North Dakota)Sales Tax IncentiveNorth Dakota: Energy ResourcesCommercial
Industrial
Hydrogen
Fuel Cells using Renewable Fuels
Yes
Sales Tax Exemption for Manufacturing Facilities (Kentucky)Sales Tax IncentiveKentucky: Energy ResourcesIndustrialWindYes
Sales Tax Exemption for Wind Energy Business Designated High Impact Business (Illinois)Sales Tax IncentiveIllinois: Energy ResourcesCommercialWindYes
Sales Tax Exemption for Wind, Other Generators and Hydrogen Facilities (North Dakota)Sales Tax IncentiveNorth Dakota: Energy ResourcesCommercial
Industrial
Wind
Hydrogen
No
Sales Tax Holiday for Energy-Efficient Appliances (Maryland)Sales Tax IncentiveMaryland: Energy ResourcesGeneral Public/ConsumerBoilers
Central Air conditioners
Clothes Washers
Dehumidifiers
Furnaces
Heat pumps
Lighting
Programmable Thermostats
Refrigerators
Room Air Conditioners
Solar Water Heat
Geothermal Energy
Yes
Sales Tax Holiday for Energy-Efficient Appliances (Missouri)Sales Tax IncentiveMissouri: Energy ResourcesGeneral Public/ConsumerCentral Air conditioners
Clothes Washers
Dishwasher
Furnaces
Refrigerators
Water Heaters
Yes
Sales Tax Holiday for Energy-Efficient Appliances (North Carolina)Sales Tax IncentiveNorth Carolina: Energy ResourcesMulti-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 IncentiveSouth Carolina: Energy ResourcesResidentialClothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Water Heaters
Lighting
Programmable Thermostats
Windows
Doors
No
Sales Tax Holiday for Energy-Efficient Appliances (Vermont)Sales Tax IncentiveVermont: Energy ResourcesResidentialClothes Washers
Dishwasher
Refrigerators
Dehumidifiers
No
Sales Tax Incentives for Energy-Efficient Manufactured Homes (South Carolina)Sales Tax IncentiveSouth Carolina: Energy ResourcesResidentialBuilding Insulation
Custom/Others pending approval
Doors
Windows
Yes
Sales and Use Tax Exemption (STX) (New Jersey)Sales Tax IncentiveNew Jersey: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
Sales and Use Tax Exemption for Community Renewable Energy Projects (Nebraska)Sales Tax IncentiveNebraska: Energy ResourcesCommercial
Residential
Nonprofit
Construction
Utility
Tribal Government
Municipal Utility
Investor-Owned Utility
Rural Electric Cooperative
Agricultural
Retail Supplier
Solar Power
Landfill Gas
Wind
Biomass
Yes
Sales and Use Tax Exemption for Electrical Generating Equipment (Indiana)Sales Tax IncentiveIndiana: Energy ResourcesCommercial
Industrial
Residential
Solar Power
Landfill Gas
Wind
Biomass
Hydroelectric energy
Yes
Sales and Use Tax Exemption for Electrical Generating Facilities (North Dakota)Sales Tax IncentiveNorth Dakota: Energy ResourcesCommercial
Industrial
Solar Thermal Electric
Solar Power
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Municipal Solid Waste
CHP/Cogeneration
Anaerobic Digestion
Coal with CCS
Natural Gas
Nuclear
Yes
Sales and Use Tax Exemption for Energy-Efficient Products (Connecticut)Sales Tax IncentiveConnecticut: Energy ResourcesInstaller/Contractor
Residential
Boilers
Building Insulation
Caulking/Weather-stripping
Doors
Duct/Air sealing
Equipment Insulation
Furnaces
Lighting
Programmable Thermostats
Water Heaters
Windows
Geothermal Energy
Yes
Sales and Use Tax Exemption for Gas Processing Facilities (North Dakota)Sales Tax IncentiveNorth Dakota: Energy ResourcesCommercial
Industrial
Landfill GasYes
Sales and Use Tax Exemption for Renewable Energy Equipment (Colorado)Sales Tax IncentiveColorado: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Nonprofit
Local Government
State Government
Agricultural
Institutional
Retail Supplier
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Power
Wind
Biomass
Geothermal Electric
Anaerobic Digestion
Yes
Sales and Use Tax Exemption for Renewable Energy Equipment (Maryland)Sales Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Agricultural
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Power
Wind
Geothermal Energy
Yes
Sales and Use Tax Exemption for Renewable Energy Property (Nebraska)Sales Tax IncentiveNebraska: Energy ResourcesIndustrial
Utility
Installer/Contractor
Solar Thermal Electric
Solar Power
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Anaerobic Digestion
Small Hydroelectric
Other Distributed Generation Technologies
Yes
Sales and Use Tax Exemption for Residential Solar and Wind Electricity Sales (Maryland)Sales Tax IncentiveMaryland: Energy ResourcesResidential
General Public/Consumer
Solar Power
Wind
Yes
Sales and Use Tax Exemption for Solar and Geothermal Systems (Connecticut)Sales Tax IncentiveConnecticut: Energy ResourcesCommercial
Residential
General Public/Consumer
Installer/Contractor
Solar Water Heat
Solar Space Heat
Solar Power
Other Distributed Generation Technologies
Geothermal Energy
Yes
Sales and Use Tax Refund for Qualified Community Wind Generators (Maine)Sales Tax IncentiveMaine: Energy ResourcesAgricultural
Commercial
Industrial
Local Government
Nonprofit
Residential
Schools
State Government
Small Wind
Wind
No
Sales and Use Tax Refund for Renewable Energy (Iowa)Sales Tax IncentiveIowa: Energy ResourcesCommercial
Residential
Schools
Rural Electric Cooperative
Agricultural
Solar Thermal Electric
Solar Power
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: Energy ResourcesAgricultural
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
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
Solar Energy Gross Receipts Tax Deduction (New Mexico)Sales Tax IncentiveNew Mexico: Energy ResourcesCommercial
Residential
Construction
Installer/Contractor
Retail Supplier
Solar Distributors
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Power
Yes
Solar Energy Sales Tax Exemption (Minnesota)Sales Tax IncentiveMinnesota: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Solar Water Heat
Solar Space Heat
Solar Thermal Process Heat
Solar Power
Solar Pool Heating
Yes
Solar Energy Sales Tax Exemption (New Jersey)Sales Tax IncentiveNew Jersey: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Power
Solar Pool Heating
Yes
Solar Sales Tax Exemption (New York)Sales Tax IncentiveNew York: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Multi-Family Residential
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Power
Solar Pool Heating
Yes
Solar and CHP Sale Tax Exemption (Florida)Sales Tax IncentiveFlorida: Energy ResourcesAgricultural
Commercial
General Public/Consumer
Residential
CHP/Cogeneration
Solar Power
Solar Pool Heating
Solar Space Heat
Solar Water Heat
Yes
Solar and Wind Equipment Sales Tax Exemption (Arizona)Sales Tax IncentiveArizona: Energy ResourcesCommercial
Residential
General Public/Consumer
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Power
Wind
Solar Pool Heating
Daylighting
Yes
Solar-Electric (PV) Sales Tax Exemption (Minnesota)Sales Tax IncentiveMinnesota: Energy ResourcesCommercial
Residential
General Public/Consumer
Solar PowerNo
Tax Exemption for Large-Scale Renewable Energy Projects (Kentucky)Sales Tax IncentiveKentucky: Energy ResourcesCommercialSolar Thermal Electric
Solar Power
Landfill Gas
Wind
Biomass
Hydroelectric energy
Yes
Tax Increment Financing (Louisiana)Property Tax Incentive
Sales Tax Incentive
Louisiana: Energy ResourcesAgricultural
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
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
Tax credit for resources (Quebec, Canada)Sales Tax IncentiveQuebec: Energy ResourcesCommercial
Industrial
Utility
Biomass/Biogas
Concentrating Solar Power
Geothermal Electric
Natural Gas
Solar Photovoltaics
PRIMRE/Basics/Current Energy
Wave Energy
Wind energy
Yes
Tennessee Small Business Investment Company Credit Act (Tennessee)Corporate Tax Incentive
Sales Tax Incentive
Tennessee: Energy ResourcesCommercial
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