Homeowners can claim a 25% tax credit (maximum of $1,000 credit) on solar devices installed on a residence. This is a one time tax credit and restricts the homeowner for additional credits for solar purchases made for the same residence in subsequent years.

Form 3468

Federal Business Energy Tax Credit

The federal business energy tax credit is a 30% tax credit available to commercial businesses that invest in or purchase energy property in the United States.

Sales Tax Exemption

In Arizona, "solar devices" can now be sold to Arizona customers without having to charge state sales tax. County and city sales taxes still apply for those tax authorities that collect their own sales taxes.

These guidelines and procedures are intended to more specifically address the issues regarding Arizona's legislation, including, but not limited to tax credits.

Solar Energy Credits

Arizona law provides an individual taxpayer with a solar energy credit for installing a solar energy device in the taxpayer's residence located in Arizona.