Minnesota State Sales Tax Exemption for Electric Heating
Important: If you are currently enrolled in an Off-peak or Dual Fuel EnergyWise load control program, your bill is automatically adjusted for tax exemption during the months that qualify.
Electricity sold for residential use to customers who are metered and billed as residential users and who use electric for their PRIMARY source of residential heat is exempt from Minnesota state sales tax for the billing months of November, December, January, February, March and April.
For those residential accounts whose home is heated by electric, who are eligible and billed through one meter, the total electric consumption for the months listed above are exempt from sales tax. For those residences where the heat is metered separately, only that portion is exempt.
To be eligible for residential electric sales tax exemption, you must have OVER 50% OF THE HEATING REQUIREMENT FURNISHED BY ELECTRIC UNITS. 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 below before we can provide you with the exemption from sales tax provided by law. For questions, or if your electric heating status changes, call 800-421-9959 to speak to a customer account representative.