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
Explains what exemptions are available when electricity, gas, steam, or water are used or consumed in agricultural or industrial production.
Sales and Use Tax Refund Request (Revised 3/21)
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)
Statement of Exemption fro Property Used for Pollution Control