Minnesota

Incentives/Policies for Renewables & Efficiency

Back

Solar Energy Sales Tax Exemption

Last DSIRE Review: 07/02/2009

Incentive Type:	Sales Tax Exemption
State:	Minnesota
Eligible Renewable/Other Technologies:	Solar Water Heat, Solar Space Heat, Photovoltaics
Applicable Sectors:	Commercial, Residential, General Public/Consumer
Amount:	100% exemption
Maximum Incentive:	None
Web Site:	http://www.state.mn.us/ portal/mn/jsp/content.do?id=-536881350&subchannel=-536881511&sc2=null&sc3=null&contentid=536885915&contenttype=EDITORIAL&programid=536885394&agency=Commerce
Authority 1:	Minn. Stat. § 297A.67, Subd. 29
Date Enacted:	07/13/2005
Date Effective:	08/01/2005

Summary:
In Minnesota, solar-energy systems purchased on or after August 1, 2005, are exempt from the state's sales tax. This exemption applies to solar electric (PV) systems, solar water-heating systems and solar space-heating systems. All components of these systems are exempt, including panels, wiring, pipes, pumps and racks. Buyers must complete Minnesota Department of Revenue Form ST3 "Certificate of Exemption" in order to claim the exemption. Sellers are required to keep the form in their files for tax reference. This incentive has no expiration date.

Contact:

Energy Information Center
Minnesota Department of Commerce
Office of Energy Security
85 7th Place East, Suite 500
St. Paul, MN 55101-2198
Phone: (651) 296-5175
Phone 2: (800) 657-3710
Fax: (651) 297-7891
E-Mail: energy.info@state.mn.us
Web Site: http://www.energy.mn.gov/

Please note: The information on the DSIRE web site provides an overview of incentives and other policies, but it should not be used as the only source of information when making purchasing decisions, investment decisions, tax decisions or other binding agreements. Please refer to the individual contact provided in each record to verify that a specific incentive or other policy is applicable to your specific project.