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.