Sales Tax Holiday for Energy-Efficient Appliances

April 10, 2009

Summary

Vermont enacted legislation in June 2008 (H.B. 888) that established a week-long "sales tax holiday" for certain appliances that meet federal Energy Star criteria. As a result, Energy Star appliances that cost less than $2,000 and are purchased for personal use are exempt from the Vermont sales tax and local option sales tax. (Businesses and business entities are not eligible.) The "sales tax holiday" applies to the following types of appliances purchased from July 12, 2008, through July 18, 2008:

  • Battery Chargers
  • Clothes Washers (clothes dryers are not eligible)
  • Dehumidifiers
  • Dishwashers
  • Refrigerators & Freezers
  • Room Air Cleaners
  • Room Air Conditioners
  • Water Coolers
There is no limit on the number of qualifying appliances that may be purchased, and used items may qualify. Energy Star Products that are not appliances, such as home electronics, Home envelope (e.g., insulation, windows and doors), office equipment, and lighting products are not eligible.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Vermont
Incentive Type: Sales Tax Incentive
Web Site: http://www.state.vt.us/tax
Administrator: Vermont Department of Taxes
Start Date: 6/6/2008
Eligible Renewable/Other Technologies:
  • Clothes Washers
  • Dishwasher
  • Refrigerators/Freezers
  • Dehumidifiers
  • Other EE
Incentive Amount: 100% exemption from state sales tax and local option sales tax
Equipment Requirements: Must meet federal Energy Star criteria

Authorities

Name: H.B. 888
Date Enacted: 6/6/2008
Effective Date: 6/6/2008

Contact

Name: Taxpayer Services - VT Dept. of Taxation
Organization: Vermont Department of Taxes
Address: 133 State Street
Montpelier VT 05633
Phone: (802) 828-2551
Email: salestaxholiday@state.vt.us

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.