Sales and Use Tax Exemption for Solar and Geothermal Systems (Connecticut)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Connecticut

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
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption

Start Date 2007-07-01

Program Administrator Connecticut Department of Revenue Services

References DSIRE[1]


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.

Incentive Contact

Contact Name Public Information
Department Connecticut Department of Revenue Services
Division Taxpayer Services Division
Address 25 Sigourney Street
Place Hartford, Connecticut
Zip/Postal Code 06106-5032
Phone (860) 297-5962


Authorities (Please contact the if there are any file problems.)

Authority 1: Conn. Gen. Stat. § 12-412
Date Effective 2007-07-01
Date Enacted 2007-06-04

Authority 2: SN 2007 (7)
Date Enacted 2007

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


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