The PST exemption on ENERGY STAR qualified energy efficient residential heating equipment continues. Eligible equipment includes:

- gas-fired, forced-air furnaces are exempt if bought or leased before January 1, 2008;
- boilers and air/ground source heat pumps are exempt if bought or leased before April 1, 2009;
- oil-fired, forced-air furnaces are exempt if bought or leased after February 21, 2007 and before April 1, 2009; and
- oil-fired, forced-air furnaces with a Seasonal Energy Utilization Efficiency (SEUE) rating of 85% or more that are not ENERGY STAR qualified, are exempt if bought before April 1, 2007.

The exemption for multi-glazed windows, doors containing multi-glazed windows, and glass/other materials now only applies to pre-manufactured windows, doors (including side panels) and skylights that are listed as ENERGY STAR qualified and bought on or after February 21, 2007 and before April 1, 2009.