Sales and Use Taxes for Items Used in Renewable Energy Industries

CT Industry Recruitment/Support commercial industrial

Administered by: Connecticut Department of Revenue

Quick Summary

This program does not directly benefit homeowners. It provides sales and use tax exemptions on machinery, equipment, materials, and fuel for companies that manufacture or develop solar, wind, and geothermal renewable energy systems—not for homeowners purchasing those systems for their own properties.

AI-generated summary • Updated 7/12/2026

Program Details

Program ID: 4552
Effective Date: 1/1/2010
Last Updated: 6/3/2025

Eligibility

Eligible Sectors

commercial industrial

Eligible Technologies

solar - passive solar water heat solar space heat solar thermal electric solar thermal process heat solar photovoltaics wind (all) geothermal heat pumps solar pool heating wind (small) geothermal direct-use

Program Summary

Connecticut enacted legislation in May 2010 (H.B. 5435) that established a sales and use tax exemption for equipment, machinery and fuels used to manufacture solar thermal (active or passive) systems, solar electric systems, wind-power electric systems, or geothermal resource systems.

Contact & Resources

Additional Resources

https://portal.ct.gov/DRS/Publications/Special-Notices/2010/SN-2010-9-1

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