New York – Commercial Solar Energy Systems Guidance

2/12/2013

SALT Report 2138 – The New York Department of Taxation and Finance recently enacted legislation that provides a sales and use tax exemption for the retail sale and installation of commercial solar energy systems equipment.

Generally, these purchases are exempt from local sales and use taxes if a jurisdiction specifically enacts the exemption. However, because jurisdictions may not offer the exemption the state has released a publication that provides the local sales and use tax rates applicable to the retail sale and installation of commercial solar energy systems equipment in those jurisdictions.

The state’s publication will be updated if a local rate change occurs or if a jurisdiction enacts or repeals the exemption.

For Further Information

New York Department of Taxation and Finance – Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment