Sales Tax Exemption for Solar & Renewable Energy Systems

Official Florida Solar Tax Exemption Form

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Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in Florida?

Florida provides a sales tax exemption for qualifying solar energy systems and related components when they are purchased for residential use. To qualify, the equipment must be used as part of a solar energy system installed on a residence in Florida.

What products are eligible?

Eligible items include solar energy systems and their components used for collecting, transferring, converting, storing, or using solar energy, such as solar panels, inverters, charge controllers, batteries, mounting hardware, wiring unique to the system, pumps, controls, and related equipment that is an integral part of the solar energy system. Not all products automatically qualify, and eligibility is limited to components used exclusively as part of a solar energy system.

What documentation is required?

Florida requires a completed Florida Solar Energy System Exemption Certificate. This form must be signed by the purchaser and provided to the vendor before the sale is completed.

Official Resources:
Florida Statutes Sections 212.02(26) and 212.08(7)(hh) | Publication No: 19A01-09

Official Washington Solar Tax Exemption Form

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Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in Washington?

Washington provides a sales tax exemption for qualifying solar energy systems used for residential and small commercial installations. Most off-grid and residential solar systems fall within the qualifying size limits.

What products are eligible?

Eligible items generally include solar panels, inverters, charge controllers, batteries and energy storage equipment, mounting and racking hardware, and other equipment used exclusively as part of a qualifying solar energy system.

What documentation is required?

For most residential and small solar energy systems, buyers must provide a Buyer’s Retail Sales Tax Exemption Certificate to the seller at the time of purchase. Sellers are required to keep this certificate on file.

For larger systems, different rules may apply.

Solar energy systems generating over 100 kW and up to 500 kW may qualify for a partial exemption, which is handled as a refund through the Washington Department of Revenue after purchase. System size is based on the total installed generating capacity of the solar system, not on energy usage over time.

Official Resources:
Solar Energy System Sales Tax Exemption | Clean & Renewable Energy Equipment

Maryland Solar Tax Exemption Form

📥 Download Fillable PDF (Maryland)

Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in Maryland?

Maryland exempts the sale of qualifying solar energy equipment from state sales and use tax when the equipment is used to generate electricity, heat or cool a structure, or provide hot water. The exemption applies based on the equipment's use, not the buyer's business status.

What products are eligible?

Eligible items include solar energy systems and their components that collect, convert, or use solar energy as part of an installed system. Exempt solar equipment may include solar panels, inverters, controllers, support structures, and related components used exclusively as part of the solar energy system.

What documentation is required?

Maryland does not have a state-issued customer solar exemption form. Vendors may accept a signed statement from the buyer certifying that the property purchased is qualifying solar energy equipment and will be used for a qualifying purpose. Alternatively, vendors may request documentation such as a building permit, contractor invoice, or other evidence that the equipment is being used for a qualifying solar energy system.

Official Resources:
Maryland Statute §11–230 | Maryland Comptroller Sales and Use Tax List of Tangible Personal Property and Services

Who qualifies for the sales tax exemption in Wisconsin?

Wisconsin provides a sales tax exemption for qualifying solar energy systems and their required components when they are used to generate electricity from solar power.

To qualify, the equipment must be part of a complete solar energy system designed to produce usable electricity for residential or commercial use and must meet minimum size and performance requirements under Wisconsin law.

What products are eligible?

Eligible products include solar panels, inverters, mounting hardware, and system-specific wiring that are used as part of a qualifying solar energy system.

To qualify for the exemption in Wisconsin, the solar equipment must be part of a system rated to produce at least 250 watts of solar power and used to generate electricity for residential or commercial use.

Energy storage products, including batteries, do not qualify for the Wisconsin solar sales tax exemption.

What documentation is required?

Wisconsin does not require customers to submit a solar-specific sales tax exemption form at checkout.

For online purchases of qualifying solar equipment, the exemption is determined by the product purchased. Customers do not need to complete any additional paperwork. Businesses that install solar equipment may have separate documentation requirements under Wisconsin law.

Official Resources:
Wisconsin § 77.54(56) | Wisconsin Solar Incentives

Minnesota Solar Tax Exemption Form

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Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in Minnesota?

Minnesota provides a sales tax exemption for qualifying solar energy systems and related components when they are used to generate electricity or energy from solar power for residential, commercial, or industrial use.

What products are eligible?

Eligible products include solar energy systems and the core components used to generate electricity from solar power, such as solar panels, inverters, mounting hardware, and system-specific wiring that are integral to a qualifying solar installation.

Energy storage products may qualify when they are part of a complete solar energy system as defined under Minnesota law.

What documentation is required?

Minnesota requires customers to complete Form ST3 (Certificate of Exemption) to claim the solar sales tax exemption.

When completing Form ST3, customers must select Reason for Exemption – Letter “O” (Other) and enter Exemption Code 34, which applies to qualifying solar energy systems under Minnesota law.

The completed form must be provided before or at the time of purchase.

Official Resources:
Minnesota Statutes § 297A.67, Subd. 29 | Solar Energy Sales Tax Exemption

Connecticut Solar Tax Exemption Form

📥 Download Fillable PDF (Connecticut)

Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in Connecticut?

Connecticut provides a sales and use tax exemption for qualifying solar energy systems and related components when used to generate electricity or to provide solar water or space heating for residential or commercial use.

The exemption applies to both the sale of qualifying solar equipment and services related to the installation of eligible systems.

What products are eligible?

Eligible products include solar energy electricity-generating systems and their essential components, such as solar panels, inverters, mounting hardware, and system-specific equipment that is integral to the operation of a qualifying solar energy system.

Solar water heating systems, solar space heating systems, and geothermal resource systems may also qualify under Connecticut law when used as part of an eligible renewable energy system.

What documentation is required?

Connecticut requires customers to complete Form CERT-140 (Solar Energy System Exemption Certificate) to claim the sales tax exemption.

The completed certificate must be provided to the seller at or before the time of purchase for the exemption to apply. Customers should retain a copy of the completed form for their records.

Official Resources:
Connecticut General Statutes §12-412(117) | Connecticut CERT-140

Iowa Solar Tax Exemption Form

📥 Download Fillable PDF (Iowa)

Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in Iowa?

Iowa provides a sales tax exemption for qualifying solar energy equipment when it is primarily used to collect and convert solar energy into usable electrical energy for residential, commercial, or agricultural use.

The exemption applies based on how the equipment is used, not the type of purchaser. There are no special requirements related to installer status or property type.

What products are eligible?

Eligible products include solar energy equipment primarily used to collect, convert, or transmit solar energy, such as solar panels, inverters, and other system components integral to a qualifying solar installation.

Battery storage systems and standalone energy storage products do not qualify for the Iowa solar sales tax exemption when sold separately.

What documentation is required?

Iowa requires customers to complete the Iowa Sales/Use/Excise Tax Exemption Certificate (Form 31-014) to claim the solar sales tax exemption.

When completing Form 31-014, customers should select “Other” as the reason for exemption and indicate “Solar energy equipment – Iowa Code §423.3(90)”. The completed form must be provided before or at the time of purchase for the exemption to be applied.

Official Resources:
Iowa Code §423.3(90) | Iowa Department of Revenue Sales & Use Tax Guide

New Jersey Solar Tax Exemption Form

📥 Download Fillable PDF (New Jersey)

Required for claiming the sales tax exemption

Who qualifies for the sales tax exemption in New Jersey?

New Jersey provides a 100% sales and use tax exemption for qualifying solar energy equipment. This exemption is available to residential, commercial, and industrial purchasers when the equipment is used for an eligible solar energy purpose.

The exemption applies when the equipment is purchased for use in a solar energy system designed to generate electricity or provide heating or cooling using solar energy.

What products are eligible?

Eligible products generally include solar energy equipment and system components used to collect, convert, or store solar-generated energy for use in a building or energy system. This includes items such as solar panels, inverters, balance-of-system components, and equipment used to store solar-generated energy.

Products must be used directly in a solar energy system to qualify.

What documentation is required?

To claim the New Jersey sales tax exemption, the purchaser must complete and provide Form ST-4 (Exempt Use Certificate) before or at the time of purchase. The completed form must indicate that the items qualify for an exempt solar energy use and will be retained by the seller for compliance purposes. Sales tax will be charged if a valid certificate is not provided.

Official Resources:
New Jersey Sales Tax Exemption Administration (Publication S&U-6) | NJ Solar Energy Sales Tax Exemption