TAX LAW
ARTICLE 28. SALES AND COMPENSATING USE TAXES
PART III. EXEMPTIONS
NY CLS Tax § 1115 (2008)
§ 1115. Exemptions from sales and use taxes
…
(ee) Receipts from the retail sale of
residential solar energy systems
equipment and of the service of installing such systems shall be exempt from
tax under this article. For the purposes of this subdivision, "residential
solar energy systems
equipment" shall mean an arrangement or combination of components
installed in a residence that utilizes solar
radiation to produce energy designed to provide heating, cooling, hot water
and/or electricity. Such arrangement or components shall not include equipment
that is part of a non-solar
energy system or which uses any sort of recreational facility or equipment as a
storage medium.