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Last Updated: 1/15/2015

REA Membership Tax

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REA Membership Tax

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Enacted in 1939,  the REA Membership Tax is in place of personal property taxes on distribution lines located outside of cities which are owned by rural electric cooperative associations. The rate is $10 for each 100 members or portion thereof, and is paid by the rural electric cooperative association on March 1st for the previous calendar year. Minnesota Statutes, sections 273.40 and 273.41.

​I need to file...

​I need to pay...

Form REA1 can be filed via fax, e-mail, or mail. Please see the contact information on the right for more information.
You are required to pay this tax electronically. If you do not pay using the options listed above, a penalty will be assessed. The penalty is 5 percent of each payment that should have been remitted electronically.