- Agricultural, Non-Profit, Business and Miscellaneous Sales Tax Exemption Red Lake Electric Customers can find the Minnesota sales tax ST3 Certificate of Exemption form at the above link. Please complete the form and send to: Red Lake Electric Cooperative, P.O. Box 430, Red Lake Falls, MN, 56750 or email to: info@redlakeelectric.com.
- Electric Heat Sales Tax Exemption Electricity sold for residential use is not taxable for the months of November through April when sold to customers who use it as their primary source of residential heat. Primary source of residential heat is the source that supplies more heat than any other source for the largest period of time during the heating season.