Department of Commerce weatherization program contractors.
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.
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.