Solar & Battery Regulation & Incentive Programs
Purchases of certain energy-efficient products during Memorial Day weekend are exempt from the state sales and use tax. This 3-day tax holiday begins on the Saturday before the last Monday in May (Memorial Day) and ends on that same Monday (Memorial Day). The state sales and use tax rate is 6.25% (as of August 2014); some local jurisdictions add additional local sales and use taxes of up to 2%. The state exemption applies to both the state and local portion (if one exists) of the tax.
Although the eligibility of some products is limited according to their sale price, there are no limitations on the total value or number of products exempt from sales tax.
Eligible Technologies
This incentive is available only for the following types of products that meet federal ENERGY STAR requirements:
Process
Purchasers are not required to supply an exemption certificate or any other form of documentation in order to claim the exemption. Details on how the exemption is applied to internet and catalog sales, delivery charges, layaway plans, and installation charges are available from the program website. Interested individuals may also contact the office of the Texas Comptroller of Public Accounts with questions.
** ENERGY STAR specification of programmable thermostats was suspended on December 31, 2009; however, any existing stock of ENERGY STAR labeled programmable thermostats offered for sale by retailers is still eligible for the exemption.
Name | Enacted Date | Effective Date | Expired Date |
---|---|---|---|
Texas Tax Code § 151.333 | 06/15/2007 | 09/01/2007 |