Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption.

Statutes affected:
A10584: 1101 tax law, 1115 tax law, 1107 tax law, 1109 tax law, 1210 tax law