Program Sales and Use Tax Exemption for Solar and Geothermal Systems
Category Financial Incentive
Implementing sector State
Last Update
State Connecticut
Administrator Connecticut Department of Revenue Services
Start Date
Technologies Solar Water Heat, Solar Space Heat, Solar Photovoltaics
Sectors Residential

Connecticut enacted legislation in June 2007 (H.B. 7432) that established a sales and use tax exemption for solar energy equipment and geothermal resource systems. H.B. 7432 added passive and active solar water-heating systems, passive and active solar space-heating systems, and solar-electric systems to the list of exempt technologies. The sales and use exemption covers both the equipment related to eligible systems, and labor (services) relating to the installation of eligible systems. The exemption has no expiration date.

Consumers purchasing the eligible equipment or services must present form CERT-140 to the seller at the time of purchase. Certification Form CERT-140 is available on the Connecticut Department of Revenue Services website.

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