MN Sales Tax Exemption for Electric Heat

If your home is primarily heated with electricity, you may be eligible for a sales tax exemption during the winter months.

Under a law passed by the Minnesota Legislature (effective March 31, 1978), electricity sold for residential use is exempt from Minnesota sales tax if it is the primary heat source for the home (more than 50 percent). This exemption applies during the billing months of November through April and covers all electricity used through the same meter, not just what is used for heating.

To qualify for the exemption, Wright-Hennepin members must complete and submit a tax exemption form. This is a one-time submission unless your primary heating source changes, in which case you must notify Wright-Hennepin immediately. A separate exemption form must be submitted for each qualifying location.

How to Apply

To receive the exemption, fill out the Electric Heat Sales Tax Exemption Certificate. The form requires basic contact information, your WH account number, and a certification that over 50 percent of your home’s heat comes from electricity. Once submitted and approved, your account will be updated to reflect the sales tax exemption for eligible months.

Questions?

If you have questions about your eligibility or need help with the form, contact Wright-Hennepin at (763) 477-3000.

MN Tax Exemption Form for Electric Heat

Contact Information

Name

Account Number

Phone

Service Address

Address

Address 2

City/Town

State/Province

ZIP/Postal Code

By checking this box, you certify that electricity is the primary source (over 50 percent of the heating requirements) in your residence. And you are responsible for notifying Wright-Hennepin when this status no longer applies.