Tax Exemption

The Minnesota Legislature passed a law effective March 31, 1978 which provides that electricity sold to residential users, where electricity is the main heat source (more than 50 percent) is exempt from Minnesota sales tax for the billing months of November through April. Metering setup can affect the exemption.

Sales of electricity, gas, water or steam in Minnesota are typically taxable. However, there are some exemptions for residential water and residential heating fuels.

View qualification requirements for residential utilities from the Minnesota Department of Revenue.

Please note: While Stearns Electric Association can provide usage history and/or other load profiles, we cannot provide tax advice. If you have tax-related questions, please consult your tax advisor.