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Last Updated: 3/12/2013

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Sales and Use Tax

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​Most retail sales are taxable in Minnesota. The burden of proving a sale is not taxable falls on the seller. A seller is relieved from the tax liability if they obtain a fully completed exemption certificate at the time of sale, or within 90 days of the sale.

Distributors or manufacturers must collect and remit sales tax on all sales unless they obtain a fully completed exemption certificate from their customers.

Form ST3, Certificate of Exemption

A fully completed exemption certificate includes:

  • the purchaser's signature, if it is in paper form
  • the purchaser's name and address
  • the purchaser's Minnesota tax ID number
  • the purchaser's business type and reason for exemption

A blanket exemption certificate may be used by the purchaser of future purchases with the same reason for exemption.

Form STA65, Written Notice to Obtain Required Exemption Certificates

Exemption certificates will be requested in an audit. An auditor may issue Form STA65, a legal notification allowing you 120 days to provide the auditor with missing or incomplete exemption certificates. After 120 days, sales to Minnesota customers will be deemed taxable where acceptable exemption certificates have not been received.

Liquor Distributor Requirements

Liquor distributors are also required to obtain fully completed exemption certificates from their customers or they must collect and remit sales tax on all sales to that customer.

Liquor distributors must file an annual informational report indicating the name, address,  Minnesota tax ID number and total dollar amount of liquor sold to each retailer in the previous calendar year. Exemption certificates are not required to be included.