Solar Energy Sales Tax Exemption (Minnesota)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Minnesota

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
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption

Maximum Incentive None

Program Administrator Department of Revenue

Date added to DSIRE 2005-07-14
Last DSIRE Review 2014-10-27

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


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.

Incentive Contact

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


Authorities (Please contact the if there are any file problems.)

Authority 1: Minn. Stat. § 297A.67, Subd. 29
Date Effective 2005-08-01
Date Enacted 2005-07-13

  • 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"