New Jersey

Incentives/Policies for Renewable Energy

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Solar Energy Sales Tax Exemption

Last DSIRE Review: 02/27/2009

Incentive Type:	Sales Tax Exemption
State:	New Jersey
Eligible Renewable/Other Technologies:	Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Solar Pool Heating
Applicable Sectors:	Commercial, Residential, General Public/Consumer
Amount:	All
Maximum Incentive:	None
Authority 1:	N.J. Stat. § 54:32B-8.33 (2008)
Date Enacted:	09/11/1980
Date Effective:	09/11/1980

Summary:
New Jersey offers a full exemption from the state's sales tax (currently 7%) for all solar energy equipment. This exemption is available to all taxpayers. All major types solar energy equipment, including equipment for passive solar design, are considered eligible for the exemption.

Contact:

	Benjamin Scott Hunter New Jersey Board of Public Utilities Renewable Energy Program Administrator, Office of Clean Energy 44 South Clinton Avenue P.O. Box 350 Trenton, NJ 08625-0350 Phone: (609) 777-3300 Fax: (609) 777-3330 E-Mail: benjamin.hunter@bpu.state.nj.us Web Site: http://www.bpu.state.nj.us

	Customer Service Center New Jersey Department of the Treasury Taxation Division P.O. Box 0002 Trenton, NJ 08625-0002 Phone: (609) 292-6400 E-Mail: nj.taxation@treas.state.nj.us Web Site: http://www.state.nj.us/treasury/taxation/

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.