Weatherization assistance program - sales & use tax exemption

Available to:

Department of Commerce weatherization program contractors.

Qualifying activity:

Purchase of tangible personal property that becomes a component part of a qualifying residence under the weatherization program administered by Department of Commerce.

Examples of qualifying weatherization materials include, but are not limited to the following:

• Insulation and sealants
• Parts for air infiltration
• Heating and cooling equipment
• Supplies used to seal and repair ducts

Note: Charges for labor and services used to install these materials continue to be subject to sales tax and use tax.

Reporting/documentation:

• Completion of Buyers’ Retail Sales Tax Exemption Certificate by contractor for vendor.
  • Check 6(q).
• No application required
• No Annual Tax Performance Report 

Electronic filing not required

For information on the weatherization program, contact Department of Commerce.