Solar-energy systems purchased in Minnesota are exempt from the state sales tax. This applies to solar energy systems where the primary purpose is to collect solar energy and convert and store it for useful purposes including heating and cooling buildings. Learn more about this exemption.
Wind-energy conversion systems used as electric-power sources are exempt from state sales tax. Materials used to manufacture, install, construct, repair or replace wind-energy systems also are exempt from the state sales tax.
Minnesota generally conforms to the federal MACRS depreciation system. The table in this document shows the Modified Accelerated Cost Recovery System (MACRS) for five-year property. More information here.