Renewable Energy Equipment Sales Tax Exemption
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.
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