Solar & Battery Regulation & Incentive Programs

Renewable Energy Equipment Sales Tax Exemption

Program Overview


Category:
Financial Incentive
Program Type:
Sales Tax Incentive
Implementing Sector:
State
State:
Massachusetts
Eligible Storage Technologies:
Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Wind (All), Geothermal Heat Pumps, Wind (Small)
Website:
http://www.mass.gov/dor/individuals/taxpayer-help-and-resources/tax-guides/salesuse-tax-guide.html
Incentive Amount:
100% exemption
Maximum Incentive:
None
Administrator:
Department of Revenue
Applicable Sectors:
Residential
Last Updated:
07/31/2020

Summary

Massachusetts law exempts from the state's sales tax "equipment directly relating to any solar, wind powered; 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.


Authorities

NameEnacted DateEffective DateExpired Date
M.G.L. 64H.6(dd)1977