In a letter ruling issued June 22, DOR has ruled that the sale of solar energy equipment "used directly and exclusively in the furnishing of gas, water, steam or electricity when delivered to consumers through mains, lines or pipes" is exempt from sales tax.
The ruling is quite similar to one issued about a year ago, when DOR made a similar letter ruling in the case of equipment used to generate electricity through wind power (DOR also blogged on the wind energy ruling.)
Both letter rulings make it clear that purchases of other equipment used in the construction of wind energy or solar systems that do not become "a part of the integrated and synchronized system that furnishes the electricity to consumers are not exempt under this clause of Chapter 64H Section 6(s) ."
Both these rulings extend the sales tax exemption only to businesses engaged in the generation of electricity.
DOR’s Participation in the Family Court Workshops posted on Apr 22
Once a month, the Department of Revenue’s Child Support Enforcement (CSE) lawyers and staff volunteer to be a part of the Family Court Workshops for Mothers and Fathers at the Suffolk County Probate & Family Court in Boston. The workshops, a joint venture between community …Continue Reading DOR’s Participation in the Family Court Workshops
DOR Ruling Favorable in First Circuit Judgment posted on Mar 17
The United States Court of Appeals for the First Circuit issued judgments in the Department of Revenue’s (DOR) favor last month, finding that taxpayers in Bankruptcy proceedings cannot discharge late filed tax returns. The court consolidated two similar cases brought before them involving a total …Continue Reading DOR Ruling Favorable in First Circuit Judgment
Five Reasons to E-File with DOR’s WebFile for Income posted on Feb 24
With Tax season well under way; DOR would like to help you make the decision to E-File with WebFile for Income this year. We know, “I’m not computer savvy” or “What about the safety of my information” has been said many times before, but we’d …Continue Reading Five Reasons to E-File with DOR’s WebFile for Income