|April 28, 1981|
|You ask whether solar water heater units which you assemble and install are exempt from the Massachusetts sales tax.|
|These solar water heaters are designed for residential use. Each heater unit contains the following: a storage unit with heat exchanger; collector panels with mounting hardware; heavily insulated copper manifold piping; insulated copper piping connecting the collectors to the heat exchanger; 8 to 11 gallons of distilled water; and the components normally found in a non-solar water heater, including a back-up system consisting of an electrical element completely enclosed in the tank for use when solar energy is insufficient. Residential users not desiring a back-up system must purchase the entire unit, but need not have the electrical element connected to their household electrical supply.|
|Massachusetts General Laws, Chapter 64H, Section 6(dd) exempts from sales and use tax|
|"[s]ales of equipment directly relating to any solar, wind-powered, 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."|
|Based on the foregoing, it is ruled that sales to you when acting as a contractor, or by you when acting as a vendor, of the solar water heater units described above are exempt from the Massachusetts sales tax if purchased for use in an individual's principal residence in Massachusetts.|
|Form ST-12A (Exempt Use Certificate For Alternate Energy Equipment Only) must be completed with respect to each purchase of exempt solar water heaters and their components.|
|Very truly yours,|
|/s/L. Joyce Hampers|
|L. Joyce Hampers|
|Commissioner of Revenue|
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