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Wind Energy Sales Tax Exemption

Eligibility 
Commercial
Residential
Savings Category 
Wind (All)
Wind (Small)
Maximum Rebate 

None

Program Info
Sector Name 
State
State 
Minnesota
Program Type 
Sales Tax Incentive
Rebate Amount 

All

Wind-energy conversion systems used as electric-power sources are exempt from Minnesota's sales tax. Materials used to manufacture, install, construct, repair or replace wind-energy systems also are exempt from the state sales tax. A "wind energy conversion system" (WECS) is defined as any device, such as a wind charger, wind mill or wind turbine, that converts wind energy to a form of usable energy.

In order to claim the exemption, buyers must complete an exemption certificate (MN Dept. of Revenue Form ST3 - Certificate of Exemption) and supply it to the equipment seller.