Customers with business types listed below may qualify for sales tax exemption on energy bills.
If your business meets the exemption requirements, complete (or import) and return the sales tax exemption certificate using
Avalara CertExpress — our secure third-party partner. Review our checklist before completing and sending your certificate of exemption certificate.
- Complete the form using the name exactly as it appears on your bill.
- List your account and/or meter number.
- If asked for a FEIN or Social Security number, simply write “NA.”
- List the appropriate percentage of energy use claimed on the form when applicable. Percentages are needed if the reason for sales tax exemption is agricultural production or industrial processing. We recommend that you consult with your tax advisor to confirm the percentage listed on the certificate.
- Sign and date the form.
- If importing your own exemption certificate into CertExpress, use one of the required file formats: PDF using TrueType fonts, PNG, JPEG, GIF, TIFF and ZIP files containing images.
Note: Fillable PDF files should be saved as flat PDFs before uploading.
- Agricultural production
- Commercial customers are tax exempt for energy used in agricultural production. They also are exempt from sales tax on the Customer Charge if they have no energy use.
- Industrial processing
- Commercial customers are tax exempt year-round for energy used in industrial processing. Qualifying activities include:
- Production
- Patent, experimentation, development, engineering inspection and quality control
- Planning, scheduling and production control
- Design, construction and maintenance of factory machinery, equipment and tooling
- Disposal of production scrap and waste
- Production supervision
- Production material handling
- Federal government
- Federal government departments are tax exempt for energy used.
- Charitable organization
- Organizations that operate exclusively for charitable purposes are eligible for tax exemption on energy use.
- Educational organization
- Schools, school districts, scouts, youth groups, etc. are eligible for tax exemption on their energy use.
- Religious organization
- Churches and other religious organizations are eligible for tax exemption on energy use.
Additional information
Minnesota Department of Revenue
You also can send forms to:
Email: businesscenter@minnesotaenergyresources.com
Mailing address:
Minnesota Energy Resources
Customer Service
PO Box 19001
Green Bay, WI 54307-9001
Questions
Business Center
844-889-3400 (Monday-Friday: 8 a.m.-5 p.m.)
