INSTRUCTIONS: MINNESOTA CERTIFICATE OF EXEMPTION (Form ST3)
Minnesota purchasers in a transaction which is exempt from collection of state sales and use tax must file a form ST3 with the seller. If this form is not filed and completely filled in, the seller must charge sales tax. This document can be found on the website of the Minnesota Revenue division of the state government.
Minnesota Certificate Of Exemption ST3 Step 1: This certificate of exemption will be processed as a blanket certificate applied to all transactions going forward. If this certificate is only intended to be applicable to a single transaction, check the box where indicated and enter the invoice or purchase order number.
Minnesota Certificate Of Exemption ST3 Step 2: If you are a contractor with a purchasing agent agreement from an exempt organization, check the box where indicated. Give the name of the entity and a description of the project.
Minnesota Certificate Of Exemption ST3 Step 3: Give the name of the purchaser, their business address, their tax ID number or another acceptable identification number, and the name and address of the seller.
Minnesota Certificate Of Exemption ST3 Step 4: Under "type of business," circle the statement of the 18 listed describing your type of organization. If you are not a business, explain on line 19. If your business is different from the 18 listed, provide a description and explanation on line 20.
Minnesota Certificate Of Exemption ST3 Step 5: The next section requires you to indicate the reason for your exemption. If you are filing for a federal government, enter the department name on line A. If filing for a specific government exemption, enter the applicable one from the list provided in the instructions on line B. If filing for a tribal department government, give its name on line C.
Minnesota Certificate Of Exemption ST3 Step 6: Lines D through G concern foreign diplomats, as well as charitable, religious and educational organizations. All must provide their assigned identification numbers.
Minnesota Certificate Of Exemption ST3 Step 7: Lines H through O list other types of transactions. If yours does not fall into any of these categories, you must enter the number describing your exemption from the instructions.
Minnesota Certificate Of Exemption ST3 Step 8: The authorized purchaser should sign and print their name, provide their title and enter the date.
