Equipment for a solar, wind or heat pump
system used as a primary or auxiliary energy
source in a principal residence is exempt from
sales and use tax.
Origin: M.G.L. c. 64H, § 6(dd)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exemptions for Specified Uses of Products/Services
3.405
Exemption for Certain Energy Conservation Equipment
Equipment for a solar, wind or heat pump <BR>system used as a primary or auxiliary energy <BR>source in a principal residence is exempt from <BR>sales and use tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(dd)</a>
6.2
7.6
8.2
8.9
9.7
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