Sales Tax Exemption for Electric Heat
use electricity as their primary residential space heat (50% or
more) are exempt from sales tax for the November through April
If you have a
separate meter used solely or primarily to measure heating, then
only the electricity going through that meter is exempt from sales
tax. For example, only the usage on an off-peak meter is exempt.
bill is exempt for the six-month period if electricity is your
primary heat source but you have only one meter for both general
usage and electric heat.
Some of our
customers use electricity as their primary heat but only a small
portion of their electric heat registers on a separate meter. They
also qualify for the total sales tax exemption during the heating
You will not
be billed for Minnesota sales tax on your November statement if
you meet the requirements and you currently have an exemption
certificate on file at your Cooperative's office.
If you are
unsure of your sales tax status, please call us at 218-463-1543 or
receiving a tax credit for electric heating when electric heat is
not their primary source of heat are in violation of the sales tax
law. Please notify your Cooperative if you change from electric
heat to some other heating source.