REA Membership Tax

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.)

You can file Cooperative Electric Association Tax (Form REA1) by mail, email, or fax (see Contact Info on this page).

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.