A. No. The charge for installation of a solar energy electricity generating system, passive or active solar water or space heating system, or geothermal resource system is not subject to sales and use taxes, whether the installation is performed in new construction, existing residential property, or existing commercial, industrial or income- producing real property. See Special Notice 2007(7), 2007 Legislation Granting a Connecticut Sales and Use Tax Exemption for Sales of Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.