SALES TAX EXEMPTION FORM

Electricity sold for residential heating is exempt from Minnesota sales tax from November 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. *
*It is the members responsibility to update the Cooperative if the member no longer qualifies for heating
tax exemption.
Type of Electric Heating *
 
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Member Signature *
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This institution is an equal opportunity provider and employer.
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