Residential
Electricity sold for residential heating use is exempt from Minnesota sales tax for the billing months of November through April if qualified. To qualify, a member must have electric heat as their primary source of heat. Primary source of heat is the source that supplies more heat than any other source for the largest period of time during the heating season.
If the primary source of residential heat is electricity and there is only one meter for that utility, then all electricity measured through that meter is not taxable during the winter heating months. A separate exemption form is required for each qualifying service location. We are unable to provide an exemption for usage prior to the date this form is returned to KPC.
Reference MN Department of Revenue Sales Tax Fact Sheet 157
Questions regarding your eligibility for sales tax exemptions, please contact the Minnesota Department of Revenue Sales and Use Tax Division at 651-296-6181 or 800-657-3777 or by email salesuse.tax@state.mn.us.
If you qualify, please fill out and submit the residential sales tax exemption form. Click the link below to print the form, complete and mail to the cooperative, or complete the webform found on this page.
Residential Sales Tax Exemption Form
Commercial, Farm, Irrigation
If your service has tax exemption status for agricultural or industrial production, please provide the Cooperative with Form ST-3, until such time the service will be taxable. Please direct any questions regarding Form ST-3 to your tax preparer or the Minnesota Department of Revenue.
If you have questions regarding your eligibility for sales tax exemptions, please contact the Minnesota Department of Revenue at 651-296-6181 or toll free at 800-657-3777.