Sales Tax Exemption Form for Electrically Heated Residences

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  • The 1977-78 Minnesota legislature amended the state sales tax law to exempt the sale of Residential Heating Fuels. For the purposes of the sales tax exemption, a summer home or cabin is also considered a residence. Electricity sold to members who are metered and billed as monthly residential users and who use electricity for their primary source of residential heat are exempt from the sales tax for the billing months of November, December, January, February, March, and April. Where electricity is exempt as a heating fuel all other electricity used through the same meter is also exempt for the six-month period. If you presently use electric energy as the primary fuel source for heating your residence, complete the following and return it to:
    • Mille Lacs Energy Cooperative, 23483 US Hwy 169, Aitkin, MN 56431
  • Certificate of Sales Tax Exemption