Renewable Energy Sales Tax Refund

August 16, 2005

Summary

The Rhode Island Division of Taxation offers a sales-tax refund (7%) for qualifying residential renewable-energy systems. Eligible technologies include photovoltaics, solar hot water, solar space heating and wind-energy systems. To receive the refund, the purchaser must complete a form at the time of purchase and submit it to the Division of Taxation. The form, prescribed by the tax administrator, requires purchasers to list the relevant articles purchased, the names and addresses of the vendor and purchaser, and the address of the building where the qualifying renewable-energy system is installed. A systems certification by the Rhode Island State Energy Office is also required.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Rhode Island
Incentive Type: Sales Tax Incentive
Web Site: http://www.green-e.org/RI/Incentives.htm
Administrator:
Start Date: 1/1/01
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Space Heat
  • Solar Photovoltaics
  • Wind (All)
  • Wind (Small)
Incentive Amount: 100% of sales tax

Authorities

Name: RI General Laws § 44-56-1: Renewable energy sales tax refund
Date Enacted: 2000
Effective Date: 1/1/01
Name: RI General Laws § 44-57-7: Forms of application for system certification
Date Enacted: 2000
Effective Date: 1/1/01

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.