Minnesota Energy Resources business customers could qualify for sales tax exemption on energy bills if you have any of the business types listed below.
If you believe that your business meets the exemption requirements and is eligible for this tax exemption, complete the
Minnesota Certificate of Exemption
to ensure you are billed correctly. Before sending your certificate of exemption, please review our checklist.
- Complete the form using the name exactly as it appears on your bill.
- List your account and/or meter number on the top of the form (if known).
- List the appropriate percentage of energy use claimed on the form when applicable. Percentages are needed if the reason for 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.
- Agricultural production
- Commercial businesses in Minnesota are tax exempt for natural gas used in agricultural production.
- They are also exempt from sales tax on the Customer Charge if they have no natural gas use.
- Industrial processing
- Businesses in Minnesota are tax exempt year-round for natural gas 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 natural gas 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 natural gas use.
- Religious organization
- Churches and other religious organizations are eligible for tax exemption on natural gas use.
Email the completed certificate of exemption form to businesscenter@minnesotaenergyresources.com, or mail it to:
Minnesota Energy Resources
Customer Service
P.O. Box 19001
Green Bay, WI 54307-9001
If you have questions about whether an exemption applies to your business, your tax accountant is your best resource.
If you have questions about your current tax status with Minnesota Energy Resources, please
contact us.
