All of Connecticut · Tax exemption

Sales and Use Tax Exemption for Solar and Geothermal Systems

Run by Connecticut Department of Revenue Services

No Connecticut sales tax on solar electric systems, solar water or space heating systems, or geothermal heat pump systems, including related equipment like inverters and batteries and the installation labor. Give the seller form CERT-140.

Open Checked Oct 26, 2026

Amounts

How much you get

The sales tax that would otherwise apply to the system, related equipment and installation.

Eligibility

Do I qualify?

You need to meet all 2 of these, plus one that applies only in some cases.

  • Your home is in Connecticut.

  • Applies whether the buyer is a property owner, tenant or contractor.

  • Only in some cases

    Only equipment integral and necessary to the solar or geothermal system; ordinary building items (general wiring, ductwork, piping from tank to taps) stay taxable.

Applying

How to apply

You apply in person.

  1. Give the seller form CERT-140 at purchase.

    It names the exempt solar, geothermal or ice storage system.

Forms and instructionsDRS SN 2007(7): sales and use tax exemption for solar and geothermal systems · Conn. Gen. Stat. chapter 219, § 12-412(117)

Stacking

Use it with

You can get these too. Utility programs are for that utility’s customers, so use the one for your utility.

  • Connecticut customers, Connecticut

    Residential Renewable Energy Solutions (RRES) – Eversource

    Up to $0.329

    Eversource CT customers with new home solar (25 kW or less) are paid for their power for 20 years: $0.3289 per kWh under Buy-All for 2026 applications, or retail-rate netting, with extra per-kWh adders for low-income households.

    Checked Oct 25, 2026

  • Connecticut and UI customers, Connecticut

    Energize CT Residential Ground Source Heat Pump Incentive

    Up to $15,000 back

    Eversource and UI customers get $1,500 per ton, up to $15,000, for a ground source (geothermal) heat pump that replaces oil, propane, natural gas or electric baseboard as the main heating system.

    Checked Oct 25, 2026

  • All of Connecticut

    Property Tax Exemption for Home Renewable Energy, Solar Heating and Geothermal Systems

    Amount varies

    In Connecticut, home solar and other Class I renewable systems on 1-4 family homes and farms, plus solar water or space heating and geothermal systems, are exempt from local property tax. File with your town assessor by November 1.

    Checked Oct 26, 2026

Your address

Next steps

Check that it covers your address. Then, if you want, ask for a contractor quote.

FAQ

Questions

How much does Sales and Use Tax Exemption for Solar and Geothermal Systems pay?

The sales tax that would otherwise apply to the system, related equipment and installation.

Can I combine it with other rebates?

Yes, with Residential Renewable Energy Solutions (RRES) – Eversource, Energize CT Residential Ground Source Heat Pump Incentive and Property Tax Exemption for Home Renewable Energy, Solar Heating and Geothermal Systems. See Use it with.

Is it still available?

Yes. It was open when we last checked, on October 26, 2026.

References

Sources

This page is built from these official pages, run by the program itself.

  1. DRS SN 2007(7): sales and use tax exemption for solar and geothermal systemsportal.ct.gov · Read Oct 25, 2026 · Re-checked monthly
  2. Conn. Gen. Stat. chapter 219, § 12-412(117)cga.ct.gov · Read Oct 26, 2026 · Re-checked monthly

When one of these pages changes, we re-check this page against it.

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Nearby

More in Connecticut

  • Connecticut and UI and CNG and SCG customers, Connecticut

    Energize CT Home Energy Solutions – Income Eligible

    Amount varies

    Households at or below 60% of Connecticut median income get a no-cost home energy assessment and energy-saving work from Eversource, UI, CNG or SCG, including up to 100% off approved insulation. Renters can apply.

    Checked Oct 25, 2026

  • All of Connecticut

    Energize CT No-Cost Heat Pump Consultation

    Work done at no cost

    A free virtual consultation with an Energize CT Heat Pump Specialist: how heat pumps work, which rebates apply, the right system for your home, and help comparing contractor quotes.

    Checked Oct 25, 2026

  • Connecticut and UI customers, Connecticut

    Energize CT Residential Air Source Heat Pump Rebates

    Up to $1,500 back

    Eversource and UI customers get $1,500 per ton (up to $10,000) for an air source or air-to-water heat pump that replaces oil, propane, gas or electric baseboard heat, or $250 per ton (up to $2,500) otherwise.

    Checked Oct 25, 2026