New York
Incentives/Policies for Renewables & Efficiency
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Last DSIRE Review: 04/10/2009
| Incentive Type: |
Sales Tax Exemption |
| State: |
New York |
| Eligible Renewable/Other Technologies: |
Passive Solar Space Heat,
Solar Water Heat,
Solar Space Heat,
Photovoltaics
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| Applicable Sectors: |
Residential
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| Amount: | 100% Exemption |
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Authority 1:
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NY CLS Tax, Article 28 § 1115 (ee)
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| Date Enacted: | 07/26/2005 |
| Date Effective: | 09/01/2005 |
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Summary:
New York enacted legislation in July 2005 exempting the sale and installation of residential solar-energy systems from the state's sales and compensating use taxes. The exemption applies to solar-energy systems that utilize solar radiation to produce energy designed to provide heating, cooling, hot water and/or electricity. The exemption does not apply to solar pool heating or other recreational applications. There does not appear to be an expiration date* for this incentive.
The law also permits local governments (municipalities and counties) to grant an exemption from local sales taxes. If a city with a population of 1 million or more chooses to grant the local exemption, it must enact a specific resolution that appears in the state law. The New York Department of Taxation and Finance publishes a variety of sales tax reports detailing local tax rates and exemptions, including those for solar energy equipment. The solar sales tax list (Publication 718-S) is updated several times per year.
*The New York Code contains duplicate sections NY CLS Tax § 1115 (ee). The first pertains to the sales tax exemption for residential solar energy systems and contains no expiration date, while the second contains rules for an unrelated exemption with expiration dates of December 1, 2010 and December 1, 2012. This appears to be a mistake that will not affect the sales tax exemption for residential solar energy equipment.
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Contact:
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Taxpayer Assistance - Sales Tax Information Center
New York State Department of Taxation and Finance
W.A. Harriman Campus
Albany, NY 12227
Phone: (800) 698-2909
Fax: (800) 748-3676
Web Site: http://www.tax.state.ny.us
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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.
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