Sales Tax Exemption for Wind-Energy Conversion Systems

Wind-energy conversion systems used as electric-power sources are exempt from Minnesota’s sales tax. Materials used to manufacture, install, construct, repair or replace wind-energy systems also are exempt from the state sales tax. A "wind energy conversion system" (WECS) is defined as any device, such as a wind charger, wind mill or wind turbine, that converts wind energy to a form of usable energy. Contact: Energy Information Center, Minnesota Department of Commerce Energy Division, 85 7th Place East, Suite 500, St. Paul, MN 55101-2198; 651-296-5175; Fax: 651-297-7891; http://www.state.mn.us/portal/mn/jsp/content.do?id=-536881350&subchannel=-536881511&contentid=536885915&contenttype=EDITORIAL&programid=536885394&sp2=y&agency=Commerce