AB 1817 of 2018 created an exemption from the sales and use tax for "qualified tangible personal property purchased for use by a qualified person to be used primarily in the generation or production, or storage and distribution, of electric power." The exemption also applies to contractors who purchase the equipment in the service of a contract with a qualified person. "Qualified person" is defined in the statutes. 

The exemption does not apply to the generation or production of electricity from nuclear energy, large hydro, or fossil fuels, except when used in cogeneration. However, the exemption does apply to the

Note: Emergency regulations for SMART 3.0 were filed and became effective in June 2025, accompanied by a public hearing schedule for comments. Additional revisions were made in August 2025, with the revised regulations taking effect on September 12, 2025, while the emergency regulations remain in place. The regulations also establish a sunset for solar projects applying under the existing SMART 2.0 incentive program. For additional updates, click here.

DOER is accepting applications for the first program year. You can find the applicable utility application portal below:

• Eversource portal
• National Grid portal
• Unitil portal

The Solar Massachusetts Renewable Target (SMART)