Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment

This bill (S 3353) exempts sales and installation of geothermal heat pump systems from state sales tax for both residential and commercial properties. It directly affects homeowners and businesses installing ground-source heat pumps that use the ground or groundwater for heating, cooling, or hot water. The key provision removes tax on equipment sales and installation services, excluding recreational facilities or equipment used as storage media. This policy change applies to systems meeting specific technical definitions in the tax law, without altering local tax options for municipalities.