Wind Energy Sales Tax Exemption

Minnesota does not charge sales tax on wind energy systems that generate electricity, including small turbines, wind chargers and windmills, or on the materials used to build, install, repair or replace them. To get the savings, fill out Minnesota Department of Revenue Form ST3 (Certificate of Exemption) and give it to the seller at purchase.

Your customers can buy wind energy conversion systems and the materials to manufacture, install, construct, repair or replace them without paying Minnesota sales tax, which lowers their project cost. The buyer must complete Form ST3 (Certificate of Exemption) and hand it to the seller, so make sure that paperwork is collected and kept with the sale.

This is a Minnesota sales tax exemption covering wind energy conversion systems used as electric power sources and the materials used to manufacture, install, construct, repair or replace them, where a system is any device that converts wind energy to usable energy. It is claimed at the point of sale when the buyer gives the seller a completed Department of Revenue Form ST3, and it applies to a broad range of sectors including residential, commercial, industrial, agricultural, nonprofit, schools and government, as well as installers and contractors.