Effective June 1, 2024, through May 31, 2026, receipts from retail sales of residential energy storage systems equipment and the service of installing these systems are exempt from state and local sales and use taxes.
In addition, receipts from the sale of electricity related to energy storage systems equipment may be exempt from state and local sales and use taxes under certain conditions.
For more information, see TSB-M-24(1)S, Sales and Use Tax Exemption for Residential Energy Storage Systems Equipment.