Renewable Energy Equipment Sales Tax Exemption

MA Sales Tax Incentive residential

Administered by: Department of Revenue

Quick Summary

You can purchase qualifying renewable energy equipment—solar panels, solar water heaters, wind turbines, and geothermal heat pumps—without paying Massachusetts state sales tax if it will heat or power your primary residence. Complete Massachusetts Tax Form ST-12 and present it to your vendor at the time of purchase to claim the exemption.

AI-generated summary • Updated 7/12/2026

Program Details

Program ID: 145
Last Updated: 1/6/2026

Eligibility

Eligible Sectors

residential

Eligible Technologies

solar water heat solar space heat solar photovoltaics wind (all) geothermal heat pumps wind (small)

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.

Contact & Resources

Additional Resources

http://www.mass.gov/dor/individuals/taxpayer-help-and-resources/tax-guides/salesuse-tax-guide.html

Please verify current program details with the administering agency before making any financial decisions.