Energy Storage Sales and Use Tax Reimbursement

February 23, 2023

Summary

In May 2022, Maine enacted a sales and use tax reimbursement (per L.D. 2030) for purchased battery energy storage systems. Systems that are eligible are those with a capacity of 50 MW or greater and are located at a single site in the state. Purchases made on or after January 1, 2023, and before December 31, 2025, qualify. A claim for reimbursement can be submitted within three years of payment, except prior to July 1, 2023.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Maine
Incentive Type: Sales Tax Incentive
Web Site: https://www.maine.gov/revenue/
Administrator: Maine Revenue Services
Start Date:
Eligible Renewable/Other Technologies:
  • Lithium-ion
Incentive Amount: 100% reimbursement

Incentives

This program has 1 incentives
Technologies: Lithium-ion
Sectors: Commercial
Parameters: The incentive is 100.00 %

Authorities

Name: 36 MRSA § 2021
Date Enacted: 05/08/2022
Effective Date: 01/01/2023
Expiration Date: 12/31/2025

Contact

Name: Maine Revenue Services
Organization: Sales, Fuel & Special Tax Division
Address: PO Box 9107
Augusta ME 04332-9107
Phone: (207) 624-9693
Email: sales.tax@maine.gov

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.