Energy Storage Sales and Use Tax Reimbursement
ME
Sales Tax Incentive
commercial
Administered by: Maine Revenue Services
Program Details
- Program ID
- 22501
- Effective Date
- 1/1/2023
- Expiration Date
- 12/31/2025
- Last Updated
- 1/2/2025
Eligibility
Program Summary
In May 2022, Maine enacted a sales and use tax reimbursement (per L.D. 2030) for purchased battery energy storage systems. Systems that are eligible are those with a capacity of 50 MW or greater and are located at a single site in the state. Purchases made on or after January 1, 2023, and before December 31, 2025, qualify. A claim for reimbursement can be submitted within three years of payment, except prior to July 1, 2023.
Contact & Resources
Please verify current program details with the administering agency before making any financial decisions.