You wanted to know (1) which energy efficient equipment is covered by the sales tax exemption adopted in 2005 and (2) whether the exemption applies to an energy efficient furnace installed in August, 2005.

PA 05-2, October 25 Special Session, exempts the following products from the sales tax from November 25, 2005 to April 1, 2006: insulation; programmable thermostats; water heater blankets; window film; window and door weather strips; caulking; water heaters, gas furnaces, and windows that meet federal Energy Star standards; and oil furnaces that are at least 85% efficient. PA 05-4, November 30 Special Session, additionally exempts the following products from December 15, 2005 to April 1, 2006: (1) natural gas boilers, propane furnaces and boilers, and doors that meet the respective Energy Star standards; (2) oil boilers that are at least 85% efficient; and (3) ground-based heat pumps that meet the minimum federal efficiency rating. The act also exempts all water heaters, rather than just those that meet the Energy Star standards. Further information about the Energy Star standards, including a list of products that meet them, can be found at www. energystar. gov.

Since a furnace installed in August 2005 would have been bought before the effective date of these acts, it would not be exempt from the sales tax. Neither act provides rebates for people who bought the equipment they cover before their effective dates.

KM: ts