Sales and Use Taxes for Items Used in Renewable Energy Industries

July 18, 2021

Summary

Connecticut enacted legislation in May 2010 (H.B. 5435) that established a sales and use tax exemption for equipment, machinery and fuels used to manufacture solar thermal (active or passive) systems, solar electric systems, wind-power electric systems, or geothermal resource systems.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Connecticut
Incentive Type: Industry Recruitment/Support
Web Site: https://portal.ct.gov/DRS/Publications/Special-Notices/2010/SN-2010-9-1
Administrator: Connecticut Department of Revenue
Start Date: 01/01/2010
Eligible Renewable/Other Technologies:
  • Solar - Passive
  • Solar Water Heat
  • Solar Space Heat
  • Solar Thermal Electric
  • Solar Thermal Process Heat
  • Solar Photovoltaics
  • Wind (All)
  • Geothermal Heat Pumps
  • Solar Pool Heating
  • Wind (Small)
  • Geothermal Direct-Use
Incentive Amount: 100% sales tax exemption

Authorities

Name: Conn. Gen. Stat. §12-412(117)(B)
Date Enacted: 05/06/2010
Effective Date: 07/01/2010
Name: SN 2010 (9.1)
Date Enacted: 11/03/2010

Contact

Name: Public Information
Organization: Department of Revenue Services
Address: 450 Columbus Blvd., Suite 1
Hartford CT 06103
Phone: (860) 297-5962

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.