Excise Tax Exemption for Solar or Wind Powered Systems

This program is for commercial and industrial businesses in Massachusetts, not homeowners. If you operate a business and install solar or wind systems for heating or climate control, your company may be exempt from the corporate excise tax on the system's tangible property value for the length of the system's depreciation period. Contact the Massachusetts Department of Revenue for eligibility details and how to claim the exemption.

This exemption applies to commercial and industrial customers who install solar or wind heating and climate control systems in Massachusetts. The system qualifies for exemption from the state's corporate excise tax on tangible property for its full depreciation period, which can provide significant tax value for your clients. Contractors should advise business customers to verify their system's qualifying status and depreciation schedule with the Massachusetts Department of Revenue.

This program exempts qualifying solar and wind thermal systems (space heat, water heat, and process heat) and small wind systems installed in commercial and industrial facilities from Massachusetts's corporate excise tax on tangible property for the system's depreciation period. The exemption operates as a property-tax-equivalent measure within the state's corporate excise framework. No separate application or funding mechanism is described; businesses claiming the exemption should coordinate with the Department of Revenue to document system specifications and depreciation timelines.