Wind Energy Sales Tax Exemption

May 13, 2024

Summary

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.

Program Overview

Implementing Sector:	State
Category:	Financial Incentive
State:	Minnesota
Incentive Type:	Sales Tax Incentive
Web Site:
Administrator:
Start Date:
Eligible Renewable/Other Technologies:	Wind (All) Wind (Small)
Incentive Amount:	100% of sales tax
Maximum Incentive:	None specified
Equipment Requirements:	See summary below for eligible equipment

Authorities

Name:	Minn. Stat. § 297A.68 subd. 12
Date Enacted:	07/01/1998

Contact

Name:	Energy Information Center
Organization:	Minnesota Department of Commerce
Address:	85 7th Place East St. Paul MN 55101-2198
Phone:	(800) 657-3710
Email:	energy.info@state.mn.us

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.