Sales Tax Exemption

Sales Tax Exemptions

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

If you use electricity to heat your home, you may qualify for a Minnesota sales tax exemption. Members with electric heat as their primary heating system are exempt from sales tax from November through April.

View qualification requirements for residential utilities from the Minnesota Department of Revenue. If you qualify for Sales Tax Exemption for Electric Heating, complete the following form.

Residential Heating Sales Tax Exemption Form

All fields with an * are required.

Name *

Account Number *

Address *

City *

State *

Zip *

Email Address

By submitting this form I certify that I meet all requirements, as outlined on MN Sales Tax Fact Sheet 157, and am exempt from sales tax on electricity used as my primary source of residential heat.

Commercial Sales Tax Exemptions

Some Connexus Energy business members may be eligible for a full or partial exemption from Minnesota sales tax. The state allows exemptions for a percentage of utilities used directly in industrial or agricultural production. General space heating and lighting are excluded from this exemption.

Business members must complete the Certificate of Exemption (ST3) from the Minnesota Department of Revenue and submit to Connexus Energy.