Minnesota State Sales Tax Exemption For Electric Heat
You can receive a tax exemption if you heat your home primarily with electricity.
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 percent) is exempt from Minnesota sales tax for the billing months of November, December, January, February, March and April. All electricity used through the same meter, whether for heating purposes or not, is exempt for the six-month period. Portable heaters are not considered primary heating sources.
If you qualify under the terms outlined above, it is necessary for you to fill out and submit the form (click on blue button above) before we can provide you with the exemption from sales tax provided by law. A separate exemption certificate must be completed for each qualifying location.
You only need to fill out this form once. If the primary heat source in your home changes, you must notify Federated Rural Electric immediately at 1-800-321-3520 or email firstname.lastname@example.org.