Solar Energy Capacity Tax

Overview

The Solar Energy Capacity Tax (formally known as the Uniform Capacity Tax) is paid by the owners of solar plants with nameplate capacity equal to 50kW or greater. The tax is computed on the capacity of the solar plant, expressed in kW, and is paid annually for plants that are in operation as of December 31 of the tax year. Multiple facilities are considered one plant when they use common infrastructure, such as roads, control facilities, and connections to the electric grid, and they are not found by the Public Utility Commission to be separate plants.

The Uniform Capacity Tax applies to solar renewable energy plants with a nameplate capacity of 50kW or greater. If your solar plant has nameplate capacity of less than 50kW, there is no tax due beginning with the current tax year.

How to File

Please complete and submit Form SE-603A, Solar Energy Capacity Tax Explanation, if your solar plant has a nameplate capacity of 50kW or greater, and you believe you are not subject to the solar energy capacity tax. Please note: If your solar plant has nameplate capacity of less than 50kW, there is no tax due beginning with the 2015 tax year.

Online
Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. If you have any questions, contact us at (802) 828-2551 or tax.business@vermont.gov.

Paper Returns
If you cannot file and pay through myVTax, you may still use the paper forms.​

Forms

No. Instructions Title
SCT-603   Solar Energy Capacity Tax
SE-603A   Solar Energy Capacity Tax Explanation

Filing Deadlines

The return and tax are due not later than April 15 of the following year.

Print Due Dates (pdf)

 
Tax Period Ending Due Date
12/31/2019 4/15/2020

LAWS, REGULATIONS AND GUIDANCE
32 V. S. A. Chapter 215 § 8701 Renewable Energy