Solar Energy Sales Tax Exemption (Minnesota)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Solar Energy Sales Tax Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial, Residential, General Public/Consumer|
|Eligible Technologies||Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Photovoltaics, Solar Pool Heating|
|Energy Category||Renewable Energy Incentive Programs|
|Program Administrator||Department of Revenue|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
In Minnesota, solar-energy systems purchased on or after August 1, 2005, are exempt from the state's sales tax. Solar energy systems are defined as "a set of devices whose primary purpose is to collect solar energy and convert and store it for useful purposes including heating and cooling buildings or other energy-using processes." Thus the exemption is very broad and could apply to solar electric (PV) systems, solar water-heating systems and solar space-heating systems. All components of these systems are exempt, including panels, wiring, pipes, pumps and racks. Buyers must complete Minnesota Department of Revenue Form ST3 "Certificate of Exemption" in order to claim the exemption. Sellers are required to keep the form in their files for tax reference. This incentive has no expiration date.
|Contact Name||Energy Information Center|
|Department||Minnesota Department of Commerce|
|Division||Division of Energy Resources|
|Address||85 7th Place East|
|Address 2||Suite 500|
|Place||St. Paul, Minnesota|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Minn. Stat. § 297A.67, Subd. 29|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.