The Minnesota Legislature passed a law effective March 31, 1978, which provides that electricity sold to residential users where electricity is the main heat source (more than 50%) are exempt from Minnesota Sales Tax for the billing months of November through April. All electricity used through the same meter, whether used for heating purposes or not, is exempt for the six month period.
If you qualify under these conditions, a separate MN Sales Tax Exemption Certificate (ST3) must be completed for each qualifying location. Sales tax will not be exempted unless this form is filled out and returned to our office. You can download and fill out the form here.
Members who receive a tax exemption when electric heat is not their primary source of heat are in violation of the sales tax law. Please notify us if you change from electric heat to a different primary heating source.
If you have any questions feel free to give our office a call at 320-826-2593 or 1-800-826-2593.