Severson Oil Company makes deliveries of #1 and #2 heating oil in the southeast corner of Minnesota and an area in the west central part of Wisconsin. Residents of the area can order home heating oil here. Heating oil is most often used for water heaters, furnaces and boilers - home and commercial. There are 7.7 million American homes that rely on heating oil to stay warm in the winter. When comparing different types of fuels, you need to look at both the BTU's and your heating system's efficiency in using the fuel.