Navigate Up
Sign In
Last Updated: 7/16/2018

Frequently Asked Questions

Contact Us

Sales and Use Tax

651-296-6181
800-657-3777
8:00 a.m.- 4:30 p.m. Mon.- Fri.

more

Related Information

Sales and Use Tax > Resources > Education

  • What is an acceptable exemption certificate?Back to top

    If a purchaser is exempt from paying sales tax, they must provide the seller with a fully completed exemption certificate at the time of the purchase. Purchasers are responsible to know if they qualify for an exemption, and they will be held responsible for any tax, interest and penalties that apply if the purchase isn’t eligible for an exemption.

    The Minnesota Department of Revenue accepts the following forms as valid exemption certificates:

    • Form ST3, Certificate of Exemption (Minnesota Department of Revenue form)
    • Form F0003, Certificate of Exemption (Streamlined Sales Tax form)
    • Uniform Sales and Use Tax Certificate (Multistate Tax Commission form)
    • Exemption certificates from other states, if they meet the requirements below
    • Exemption certificates prepared by the purchaser, if they meet the requirements below

    An exemption certificate must contain the following information to be valid:

    • Purchaser’s name and address
    • Purchaser’s Minnesota tax ID number or if they don’t have one, any of the following:
      • Tax ID number from another state (and list the state of issue)
      • Federal employer ID number (FEIN)
      • Driver’s license (and list the state of issue) 
    • Purchaser’s type of business
    • Reason for the exemption
    • Purchaser’s signature

  • What services are taxable?Back to top

    • Admissions
      • Admissions to places of amusement (including recreational areas and athletic events)
      • Making available amusement devices (including video games and games of chance)
      • Making available health clubs, spas, tanning facilities, reducing salons, steam baths, or athletic facilities
      • Granting membership to a sports or athletic facility
    • Building cleaning and maintenance
    • Delivery of aggregate
    • Detective, security, and alarm services
    • Laundry, dry cleaning, and alterations services
    • Lawn, garden, tree, and bush services
    • Lodging and related services
    • Massages (not medically prescribed)
    • Motor vehicle towing, washing, waxing, rustproofing, and cleaning services
    • Parking services
    • Pet grooming, boarding, and care services
    • Telecommunication services
    Within each of these broad categories there are some activities that are not taxed.
     
    See our sales tax fact sheets and industry guides for more information.