It isn't that VBS Heating Products or other businesses selling wood- or pellet-burning stoves are having a summer sale. But VBS owner Mark Vial is spreading the word that the Internal Revenue Service has announced a 30 percent consumer tax credit, up to $1,500, for the purchase and installation of an efficient biomass-burning stove.

With stoves, including installation and stove pipe, ranging from $1,000 to $3,000 at VBS, that savings can add up, said Vial.

Stoves being considered must use the burning of biomass fuel to heat a residence or heat water for use in a residence, and have a thermal efficiency rating of at least 75 percent, as measured using a lower heating value. Installation is included as long as it is necessary for the stove's proper and safe functioning.

"The tax credit is an aggregate, i.e., the total $1,500 can include other energy efficient items," said HPBA -- Hearth, Patio and Barbecue Association -- in a June 1 announcement. "For instance, if a consumer claims $900 on a new stove, then he will have $600 to purchase additional energy saving products in the same tax year."

The credit applies only to existing, principal residences. Manufacturers must have a certificate of qualification for each product. Taxpayers must retain that certification statement for tax recordkeeping purposes, but the certification does not have to be attached to the tax return. Even though the announcement comes almost halfway through the year, purchases and installations from January-June are included as long as the manufacturer offers a certification of qualification.

A tax credit is claimed on income tax forms at the end of the year. The credit increases the tax refund or decreases the amount the taxpayer has to pay.

At VBS, Vial carries stoves made by Jotul, Harman and Blaze King that have been certified. For more information, visit the Web at: www.jotul.com and click on wood-burning and press releases; www.harmanstoves.com/news.asp; and www.blazeking.com.

"We'll have (tax credit information) on our Web site pretty soon, too," said Vial. Check www.vbsheating.com.

Vial said none of his customers have taken advantage of the tax credit yet, but he has plenty of stoves in stock and is prepared for news of the credit to spread.

McKibben Jackinsky can be reached at mckibbenjackinsky.@homernews.com.