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Sales and Use Tax Exemption for Solar and Geothermal Systems

Eligibility 
Commercial
General Public/Consumer
Installer/Contractor
Residential
Savings Category 
Photovoltaics
Solar Water Heat
Program Info
Start Date 

7/1/2007

State 
Connecticut
Program Type 
Sales Tax Incentive
Rebate Amount 

100% exemption

Provider 
Connecticut Department of Revenue Services

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 [http://www.ct.gov/drs/lib/drs/forms/2007forms/salesandusetax/cert-140.pdf website].