New York – Exemption for Commercial Solar Energy Systems

SALT Report 1661 – The New York General Assembly recently passed legislation that provides an exemption from sales and use tax for the sale and installation of commercial solar energy systems and equipment and grants local municipalities the authority to provide the exemption as well.
SB 3203 defines commercial solar energy systems equipment as “an arrangement or combination of components installed upon nonresidential premises that utilize solar radiation to produce energy designed to provide heating, cooling, hot water and/or electricity.”  The exemption does not include equipment that is part of a non-solar energy system.
The exemption is effective January 1, 2013.
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