New Jersey offers a full exemption from the state's sales tax for all solar energy equipment. This exemption is available to all taxpayers. All major types solar energy equipment, including equipment for passive solar design, are considered eligible for the exemption as described by the New Jersey Division of Taxation Publication S&U-6 (Sales Tax Exemption Administration). According to S&U-6, the exemption includes all solar energy "devices or systems specifically approved by the Board of Public Utilities, Division of Energy and designed to provide heating or cooling or electrical or mechanical power by converting solar energy to some other usable energy source, including devices for storing solar-generated energy." The exemption does not apply to devices that would be required regardless of the energy source being utilized. In order to claim the exemption, the purchaser must fill out and submit Form ST-4 (Exempt Use Certificate) to the seller instead of paying sales tax.
|Incentive Type:||Sales Tax Incentive|
|Administrator:||New Jersey Division of Taxation|
|Eligible Renewable/Other Technologies:||
|Incentive Amount:||100% exemption|
|Name:||N.J. Stat. § 54:32B-8.33|
|Name:||N.J.A.C. § 18:24-26.1 et seq.|
|Effective Date:||12/01/2008 (most recent version)|
|Name:||Customer Service Center|
|Organization:||New Jersey Department of the Treasury|
P.O. Box 281
Trenton NJ 08625-0281
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.
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