Solar-Electric (PV) Sales Tax Exemption (Minnesota)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Minnesota

Name Solar-Electric (PV) Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Residential, General Public/Consumer
Eligible Technologies Photovoltaics
Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount All

Start Date 2001-08-01
Expiration Date 2005-07-31

Maximum Incentive None

Date added to DSIRE 2001-07-11
Last DSIRE Review 2005-08-01

References DSIRE[1]


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)
Date Effective 2001-08-01
Date Enacted 2001-08-01
Expiration Date 2005-07-31

Incentive Contact

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
Zip/Postal Code 55101-2198
Phone (800) 657-3710


  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"