Account Information
Electrical heating sales tax exemption form
Minnesota residential members may be eligible for tax exemption on the heat meter during the heating season. To apply for the exemption, download and mail the completed form to TEC.
Electrical Heating Sales
Tax Exemption Form PDF (457 KB)
Additional information
297A.67 GENERAL EXEMPTIONS. Subdivision 1.Scope.The gross receipts from the sale and purchase of, and storage, distribution, use, or consumption of the items contained in this section are specifically exempted from the taxes imposed by this chapter. Subd. 15.Residential heating fuels. Residential heating fuels are exempt as follows: (1) all fuel oil, coal, wood, steam, hot water, propane gas, and L.P. gas sold to residential customers for residential use; (2) for the billing months of November, December, January, February, March, and April, natural gas sold for residential use to customers who are metered and billed as residential users and who use natural gas for their primary source of residential heat; and (3) for the billing months of November, December, January, February, March, and April, electricity sold for residential use to customers who are metered and billed as residential users and who use electricity for their primary source of residential heat.
Minnesota Sales Tax Fact Sheet #157Minnesota Sales Tax Fact Sheet #116
