Utilities to operate equipment used to provide a taxable service (such as trimmers or clippers) may qualify for an exemption from sales tax.
You must perform an energy study to calculate a percentage of exemption for each utility used.
Explains how sales of electricity, gas, water or steam are taxed in Minnesota and discusses exemption available for residential water and most residential heating fuels.
The market value of a company’s operating property in Minnesota determines the Utility and Pipeline Property Tax. The tax applies to these types of companies: Last Updated: January 05, 2021
Sales Tax applies to most retail sales of goods and some services in Minnesota. You may owe Use Tax on taxable goods and services used in Minnesota when no sales tax was paid at the time of purchase. We also administer a number of local sales taxes. Last Updated: August 19, 2021
Sales and Use Tax Refund Request (Revised 3/21)
Explains what exemptions are available when electricity, gas, steam, or water are used or consumed in agricultural or industrial production.
Lists the local sales and use taxes that are administered by the Department of Revenue and discusses who is responsible for collecting and paying those taxes.
Application for Nonprofit Exempt Status-Sales Tax (Revised 9/19)