SALT Report 2494 – The New York Department of Taxation has updated their publication that provides the local sales and use tax rates applicable to commercial solar energy systems equipment. Due to recently passed legislation, the retail sale or installation of commercial solar energy equipment is exempt from the 4% New York State sales and use tax and the 3/8 % sales and use tax imposed in the Metropolitan Commuter Transportation District.
However, purchases of these items are only exempt from sales and use taxes if a jurisdiction specifically enacts the exemption. As a result, the publication is required to be updated when a local rate change occurs, or if a jurisdiction enacts or repeals the exemption.
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