Minnesota provides a sales tax exemption for utilities consumed for industrial and agricultural production. Download the MN sales tax exemption form here.

 Electricity used by industry to produce retail items are exempt from state sales tax if the power is used directly in the production process. The exemption does not include electricity used for space heating and lighting. However, electricity for operating air compressors, instrumentation and control systems, and production machinery is exempt. Also, the exemption can, in most cases, be made retroactively for the past three and one-half years.