SALES TAX EXEMPTION

RESIDENTIAL MEMBERS

Members are allowed a heat exemption November - April if the primary source of heating (source which heats the largest square footage of the home) is electric.

Complete the Residential Exemption form here. To find out if you qualify, visit the Minnesota Department of Revenue website and search for 157 Fact Sheet.

COMMERCIAL MEMBERS

Electricity used by industry to produce retail items is exempt from state sales tax if the power is used directly in the production process. The exemption does not include electricity used for space heating and lighting. However, electricity for operating air compressors, instrumentation and control systems, and production machinery is exempt.

Complete the sales tax exemption form for industrial / agricultural production here for the State of Minnesota. Included are instructions and clarifications as to eligibility and requirements.

Please note that while BENCO can provide usage history and / or load profiles, we cannot provide tax advice. If you have tax-related questions, please consult your tax advisor.