Minnesota Sales Tax Exemption #

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	ST3	Purchaser	For items purchased to be resold in the normal course of business.	Create
Nonprofit Organizations	ST3	Purchaser	Only valid if the nonprofit has been approved for exemption by the Minnesota Department of Revenue.	Create
Agricultural Exemptions	ST3	Purchaser	Includes equipment, feed, seed, and fertilizers used in farming.	Create
Manufacturing Equipment	ST3	Purchaser	Must be used directly in the production process.	Create
Government Purchases	ST3	Government Agency	Purchases made by federal, state, or local government agencies.	Create
Educational Organizations	ST3	Purchaser	Applies to qualifying educational institutions.	Create
Direct Pay Authorization	Application Required	Purchaser	Allows businesses to pay sales tax directly instead of at the time of purchase.
Motor Carrier Direct Pay	Application Required	Purchaser	Applies to qualified motor carriers.
Resource Recovery Facilities	Application Required	Purchaser	Exemption for certain facilities handling resource recovery.
Wind Energy Conversion Systems	ST3	Purchaser	Includes materials used to manufacture, install, or repair wind energy systems.	Create
TV Commercial Production	ST3	Purchaser	Covers pre-production, production, and post-production purchases.	Create
Used Mobile Homes for Residential Use	ST3	Purchaser	Exempts purchases of used mobile homes for residential purposes.	Create
Waste-Management Equipment	ST3	Purchaser	Applies to waste-management containers and compactors.	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• Most exemptions can be claimed using Form ST3, which must be completed by the purchaser and provided to the seller.
• Some exemptions, like Capital Equipment Refunds, require Form ST11 and are processed as refunds rather than at the point of sale.
• Blanket certificates may be used for recurring transactions, provided the purchases remain consistent in nature.
• Sellers must keep exemption certificates for at least three years to document why tax was not collected.
• Direct Pay Authorization allows businesses to pay sales tax directly to the state instead of at the time of purchase.
• If a purchaser does not provide the correct exemption certificate at the time of sale and the sale is later deemed taxable, the buyer is responsible for paying the sales tax.