Connecticut

Incentives/Policies for Renewables & Efficiency

Back

Sales and Use Tax Exemption for Solar and Geothermal Systems

Last DSIRE Review: 07/06/2009

Program Overview:

State:	Connecticut
Incentive Type:	Sales Tax Incentive
Eligible Renewable/Other Technologies:	Solar Water Heat, Solar Space Heat, Photovoltaics, Geothermal Heat Pumps, Other Distributed Generation Technologies
Applicable Sectors:	Commercial, Residential, General Public/Consumer, Installer/Contractor
Amount:	100% exemption

Authority 1: Conn. Gen. Stat. § 12-412 Date Enacted: 6/4/2007 Date Effective: 7/1/2007
Authority 2: SN 2007 (7) Date Enacted: 2007

Summary:

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.

Contact:

Public Information
Connecticut Department of Revenue Services
Taxpayer Services Division
25 Sigourney Street
Hartford, CT 06106-5032
Phone: (860) 297-5962
Web Site: http://www.ct.gov/DRS

Please note: The information on the DSIRE web site provides an overview of incentives and other policies, but it should not be used as the only source of information when making purchasing decisions, investment decisions, tax decisions or other binding agreements. Please refer to the individual contact provided in each record to verify that a specific incentive or other policy is applicable to your specific project.