SALES TAX EXEMPTION FORM
Electricity sold for residential heating is exempt from Minnesota sales tax from October through April if
qualified. To qualify, a member must have electric heat as their primary source of heat AND/OR has a
heating source that is metered separately from general service meter.
There are two ways to qualify for this tax exemption:
1. The primary source of residential heat is electricity. If there is only one meter, then all electricity
measured through that meter is tax exempt during the winter heating months.
2. If there is a second meter present that measures the electric heat separately than the rest of the
homes general use.
Reference MN Department of Revenue Sales Tax Fact Sheet 157.
Please check which box applies to you and verify the qualification are met or not met.
This property has electric heat as its primary heating source, uses 50% or greater electric heat.
This property has electric heat metered separately. (If you do not know, please call the Cooperative to find out).
This property DOES NOT have electric heat as the primary heating source, DOES NOT use more than 50% electric heat.
*It is the members responsibility to update the Cooperative if the member no longer qualifies for heating
TWEC Account Number
First Name and Middle Initial
TWEC Service Location Address
Type of Phone
Type of Electric Heating
Air Source Heat Pump
Ground Source Heat Pump
Permanent Space Heating (baseboard, cove, in-wall)
In-floor Radiant (boiler)
This institution is an equal opportunity provider and employer.