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.
Courage at Work posted on Sep 1
“I was amazed that Mark and so many senior staffers took time out of their busy and hectic schedules to be supportive of me and the ALS cause,” she said. “It proves that no matter how challenging work is, there’s always time to show a little love.”
VIDEO: Introducing MassTaxConnect! posted on Aug 24
Take a look at our newest video introducing you to MassTaxConnect, our new, modernized online tax system. Hear from Commissioner Mark Nunnelly and several DOR employees about what to expect come November 30th when we launch MassTaxConnect for business taxpayers, practitioners, and professionals. Get an …Continue Reading VIDEO: Introducing MassTaxConnect!
What’s New with MassTaxConnect? posted on Aug 13
MassTaxConnect for Massachusetts Business Taxpayers Available November 30, 2015! Things are about to get easier and faster for Massachusetts business taxpayers. MassTaxConnect will replace WebFile for Business later this year and will feature the best of what WFB offers plus state-of-the-art enhancements to make tax …Continue Reading What’s New with MassTaxConnect?