Wind Energy Sales Tax Exemption (Minnesota)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Minnesota

Name Wind Energy Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Residential, General Public/Consumer
Eligible Technologies Wind
Active Incentive Yes

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

Maximum Incentive None

Date added to DSIRE 2001-11-29
Last DSIRE Review 2012-08-10

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


Wind-energy conversion systems used as electric-power sources are exempt from Minnesota's sales tax. Materials used to manufacture, install, construct, repair or replace wind-energy systems also are exempt from the state sales tax. A "wind energy conversion system" (WECS) is defined as any device, such as a wind charger, wind mill or wind turbine, that converts wind energy to a form of usable energy.

In order to claim the exemption, buyers must complete an exemption certificate (MN Dept. of Revenue Form ST3 - Certificate of Exemption) and supply it to the equipment seller.

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.68 subd. 12

Date Enacted 1998-07-01

  • 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"