The Minnesota Revenue Department decimates: per Minnesota sales tax fact sheet number 157. "LP gas delivered to a residence is assumed to be for residential use and is not taxable on a year-round basis." "Natural gas or electricity sold for residential use is not taxable for billing months of November, December, January, February, March and April when sold to metered customers." Natural gas delivered to a residential should be assumed used for residential use and not taxed year-round." Sound like decimation to me.