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Electric Heating Sales Tax Exemption Info

Electricity sold for residential use is not taxable for the billing months of November through April when sold to metered members who use electric heat as their primary source of residential heat. If more the one type of heat is used, electricity is not taxable if electric is the primary source of heat. Primary source of residential heat is the source that supplied more heat than any other source for the largest period of time during the heating season. Members with an off-peak meter are only exempted sales tax on the electricity that is recorded on the off-peak meter.

Some buildings have both residential quarters and commercial operations. If there is one meter for the entire building, the exemption applies if more than 50 percent of the square footage of the building is residential.

Complete and submit the following form only if you are eligible for the exemption.  If you have more than one account, an exemption form must be filed with each location.

The State of Minnesota recommends the Exemption forms should be updated and resubmitted every 3 to 4 years to be eligible for the exemption.  Members who receive a tax exemption when electric heat is not their primary source of heat are in violation of the sales tax law.


Commercial Accounts must use an ST3 form. Please complete, print and submit form to: Beltrami Electric Cooperative, PO BOX 488, Bemidji, MN 56619-0488


Residential Accounts must complete the Electric Heating Sales Tax Exemption Form (Click here)


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