|Incentive Type:||Sales Tax Incentive|
|Eligible Efficiency Technologies:||Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Geothermal Heat Pumps|
|Incentive Amount:||100% exemption|
Massachusetts law exempts from the state's sales tax "equipment directly relating to any solar, windpowered; 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.