Renewable Energy Equipment Sales Tax Exemption

Massachusetts Tax Incentive

program summary

Massachusetts law exempts from the state's sales tax "equipment directly relating to any solar, wind powered; or heat pump system, which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of an individual's principal residence in the commonwealth."

Massachusetts Tax Form ST-12 is available on the Massachusetts Department of Revenue web site. The form may be completed and presented to the vendor at the time of purchase.

eligible technologies

Geothermal Heat Pumps, Solar Photovoltaics, Solar Space Heat, Solar Water Heat, Wind (All), Wind (Small)

program administrator

Department of Revenue

list of rebates

- Flat rebate of 100% of cost (Geothermal Heat Pumps)

- Flat rebate of 100% of cost (Solar Photovoltaics)

- Flat rebate of 100% of cost (Solar Space Heat)

- Flat rebate of 100% of cost (Solar Water Heat)

- Flat rebate of 100% of cost (Wind (All))

- Flat rebate of 100% of cost (Wind (Small))

program notes

2025-01-02 20:26:39: Annual review: no changes
2024-05-22 17:41:21: Annual review: no changes
2023-07-18 16:08:54: Annual review: no changes
2021-03-10 21:09:59: Annual review; no changes.
2020-07-31 14:24:47: Annual Review, no changes
2017-05-25 16:32:19: Annual review; no changes.
2015-11-06 19:07:01: Annual review; no policy changes.