Renewable Energy Equipment Sales Tax Exemption

July 18, 2023

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.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Massachusetts
Incentive Type: Sales Tax Incentive
Web Site: http://www.mass.gov/dor/individuals/taxpayer-help-and-resources/tax-guides/salesuse-tax-guide.html
Administrator: Department of Revenue
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Space Heat
  • Solar Photovoltaics
  • Wind (All)
  • Geothermal Heat Pumps
  • Wind (Small)
Incentive Amount: 100% exemption
Maximum Incentive: None

Authorities

Name: M.G.L. 64H.6(dd)
Date Enacted: 1977

Contact

Name: Massachusetts Department of Revenue
Address: P.O. Box 7010
Boston MA 02204
Phone: (800) 392-6089

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.