Solar-Electric (PV) Sales Tax Exemption (Minnesota)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Solar-Electric (PV) Sales Tax Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Residential, General Public/Consumer|
|Energy Category||Renewable Energy Incentive Programs|
In Minnesota, certain energy-efficient products (including PV systems) are exempt from the state sales tax. This exemption includes residential lighting fixtures and compact fluorescent bulbs that carry the Energy Star label, electric heat-pump hot-water heaters with an energy factor of at least 1.9, natural-gas hot-water heaters with an energy factor of at least 0.62, and photovoltaic devices and natural gas furnaces with a fuel efficiency rating of at least 0.92.
Under the legislation, "photovoltaic device" means a solid-state electrical device, such as a solar module, that converts light directly into direct current electricity. A "solar module" is a photovoltaic device that produces a specified power output under defined test conditions, usually composed of groups of solar cells connected in series, in parallel or in series-parallel combinations.
The exemption is effective for sales and purchases made after July 31, 2001, and before August 1, 2005.
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Minn. Stat. § 297A.67 (29c)|
|Contact Name||Energy Information Center|
|Department||Minnesota Department of Commerce|
|Division||Office of Energy Security|
|Address||85 7th Place East, Suite 500|
|Place||St. Paul, Minnesota|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.