Sales and Use Tax Exemption for Solar Energy
January 7, 2021 09:56 AM to All Senate Members
Circulated By

Senator Vincent Hughes
D Senate District 7
Memo
In the near future, I plan on reintroducing Senate Bill 148 from the previous session. This legislation would exempt retail solar systems from the Sales and Use Tax.
Pennsylvania is the number three producer of Carbon Dioxide Emissions in the nation. The best way for us to reduce our carbon emissions is to encourage the use of alternative energy sources, such as solar.
According to the most recent data from the Solar Energy Industries Association (SEIA), 0.31% of the Commonwealth’s electricity comes from solar. Pennsylvania, which is home to nearly 400 solar companies (developers, manufacturers and installers), is one of the largest solar employers in the nation. Over the past 5 years, the price of solar systems has fallen 45%.
Neighboring states Maryland, New Jersey, New York and Ohio all provide a sales tax exemption for solar energy systems.
This legislation would amend the Tax Reform Code to provide an exemption from taxation for the sale at retail or use of a solar energy system or any component of a solar energy system. A solar energy system would include equipment and hardware that is used for collecting, transferring, converting, sorting or using solar energy for heating or cooling.
I hope you will join me in sponsoring this legislation.
Please contact Zach Ross (Zachary.ross@pasenate.com) or Michael Deery (Michael.deery@pasenate.com) in my office if you have any questions.
Pennsylvania is the number three producer of Carbon Dioxide Emissions in the nation. The best way for us to reduce our carbon emissions is to encourage the use of alternative energy sources, such as solar.
According to the most recent data from the Solar Energy Industries Association (SEIA), 0.31% of the Commonwealth’s electricity comes from solar. Pennsylvania, which is home to nearly 400 solar companies (developers, manufacturers and installers), is one of the largest solar employers in the nation. Over the past 5 years, the price of solar systems has fallen 45%.
Neighboring states Maryland, New Jersey, New York and Ohio all provide a sales tax exemption for solar energy systems.
This legislation would amend the Tax Reform Code to provide an exemption from taxation for the sale at retail or use of a solar energy system or any component of a solar energy system. A solar energy system would include equipment and hardware that is used for collecting, transferring, converting, sorting or using solar energy for heating or cooling.
I hope you will join me in sponsoring this legislation.
Please contact Zach Ross (Zachary.ross@pasenate.com) or Michael Deery (Michael.deery@pasenate.com) in my office if you have any questions.
Legislation
Document - Introduced as SB 218
Sales and Use Tax Exemption for Solar Energy
January 7, 2021 09:56 AM to All Senate Members
Circulated By
HUGHES
Memo
In the near future, I plan on reintroducing Senate Bill 148 from the previous session. This legislation would exempt retail solar systems from the Sales and Use Tax.
Pennsylvania is the number three producer of Carbon Dioxide Emissions in the nation. The best way for us to reduce our carbon emissions is to encourage the use of alternative energy sources, such as solar.
According to the most recent data from the Solar Energy Industries Association (SEIA), 0.31% of the Commonwealth’s electricity comes from solar. Pennsylvania, which is home to nearly 400 solar companies (developers, manufacturers and installers), is one of the largest solar employers in the nation. Over the past 5 years, the price of solar systems has fallen 45%.
Neighboring states Maryland, New Jersey, New York and Ohio all provide a sales tax exemption for solar energy systems.
This legislation would amend the Tax Reform Code to provide an exemption from taxation for the sale at retail or use of a solar energy system or any component of a solar energy system. A solar energy system would include equipment and hardware that is used for collecting, transferring, converting, sorting or using solar energy for heating or cooling.
I hope you will join me in sponsoring this legislation.
Please contact Zach Ross (Zachary.ross@pasenate.com) or Michael Deery (Michael.deery@pasenate.com) in my office if you have any questions.
Pennsylvania is the number three producer of Carbon Dioxide Emissions in the nation. The best way for us to reduce our carbon emissions is to encourage the use of alternative energy sources, such as solar.
According to the most recent data from the Solar Energy Industries Association (SEIA), 0.31% of the Commonwealth’s electricity comes from solar. Pennsylvania, which is home to nearly 400 solar companies (developers, manufacturers and installers), is one of the largest solar employers in the nation. Over the past 5 years, the price of solar systems has fallen 45%.
Neighboring states Maryland, New Jersey, New York and Ohio all provide a sales tax exemption for solar energy systems.
This legislation would amend the Tax Reform Code to provide an exemption from taxation for the sale at retail or use of a solar energy system or any component of a solar energy system. A solar energy system would include equipment and hardware that is used for collecting, transferring, converting, sorting or using solar energy for heating or cooling.
I hope you will join me in sponsoring this legislation.
Please contact Zach Ross (Zachary.ross@pasenate.com) or Michael Deery (Michael.deery@pasenate.com) in my office if you have any questions.
Document
Introduced as SB 218
Generated 04/29/2025 08:53 AM