Wind Energy Sales Tax Exemption (Minnesota)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Wind Energy Sales Tax Exemption|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Residential, General Public/Consumer|
|Energy Category||Renewable Energy Incentive Programs|
|Date added to DSIRE||2001-11-29|
|Last DSIRE Review||2012-08-10|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
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.
|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.68 subd. 12|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.