Vermont
Incentives/Policies for Renewables & Efficiency
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Last DSIRE Review: 05/20/2009
| Incentive Type: |
Sales Tax Exemption |
| State: |
Vermont |
| Eligible Renewable/Other Technologies: |
Solar Water Heat,
Solar Thermal Electric,
Photovoltaics,
Landfill Gas,
Wind,
Biomass,
CHP/Cogeneration,
Anaerobic Digestion,
Fuel Cells using Renewable Fuels
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| Applicable Sectors: |
Commercial,
Residential,
General Public/Consumer,
Agricultural
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| Amount: | 100% of sales tax for purchase |
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Authority 1:
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32 V.S.A. § 9741(46)
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| Date Enacted: | 1999 (subsequently amended) |
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Summary:
Vermont's sales tax exemption for renewable-energy systems, originally enacted as part of the Miscellaneous Tax Reduction Act of 1999 (H. 0548), initially applied only to net-metered systems. The exemption now generally applies to systems up to 250 kilowatts (kW) in capacity that generate electricity using eligible "renewable energy" resources (as defined under 30 V.S.A. § 8002), to micro-combined heat and power (CHP) systems up to 20 kW, and to solar water-heating systems. The exemption is available for grid-tied systems and off-grid systems alike. Vermont's sales tax rate is 6%.
"Renewable energy" is defined under 30 V.S.A. § 8002 as "energy produced using a technology that relies on a resource that is being consumed at a harvest rate at or below its natural regeneration rate." Biogas from sewage-treatment plants and landfills, and anaerobic digestion of agricultural products, byproducts and wastes are explicitly included. (The term "renewable energy" explicitly excludes solid waste that is not agricultural or silvicultural, as well as nuclear fuel, coal, oil, propane and natural gas.)
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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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