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Last Updated: 2/14/2018

REA Membership Tax

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REA Membership Tax

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Rural electric cooperative associations pay the REA Membership Tax in place of personal property taxes on distribution lines located outside of cities owned by rural electric cooperative associations.

When are the return and payment due?

You must file a return and pay $10 for each 100 members, or portion thereof, on or before March 1 for the previous calendar year. (Minnesota Statutes 273.40 and 273.41.)

How do I file a return?

You can file Cooperative Electric Association Tax (Form REA1) by mail, email, or FAX. (See Contact Us on the right.)

How do I make a payment?

You are required to pay this tax electronically through e-Services. If you pay another way, we will assess a penalty of 5 percent on each payment that you do not make electronically.