Energy Storage Sales and Use Tax Reimbursement

This program does not apply to homeowners. The sales and use tax reimbursement is available only for commercial battery energy storage systems with a capacity of 50 MW or greater installed at a single site in Maine.

You can support customers with large-scale commercial energy storage projects (50 MW+) installed in Maine. Customers who purchase eligible lithium-ion battery systems between January 1, 2023, and December 31, 2025, can claim a sales and use tax reimbursement through Maine Revenue Services within three years of payment (but not before July 1, 2023). Help your customers understand the reimbursement timeline and documentation requirements for their claims.

This sales and use tax reimbursement (enacted via L.D. 2030 in May 2022) targets commercial-scale energy storage deployment in Maine by eliminating sales tax burden on qualifying systems. Eligible systems must have capacity of 50 MW or greater, be located at a single site, and be purchased between January 1, 2023, and December 31, 2025. Claimants submit reimbursement requests to Maine Revenue Services within three years of payment, with submissions accepted from July 1, 2023, onward. The program incentivizes large utility-scale or industrial battery storage adoption through tax relief rather than direct subsidies.