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Last Updated: 8/7/2017

Sales Tax Exemptions

Sales to other dealers

Off-road vehicles sold to another dealer for resale are exempt from tax. The dealer must give you a completed Form ST3, Certificate of Exemption.

Farm machinery exemption

Generally, ATVs do not qualify for an exemption from sales tax. If the customer uses an ATV more than 50 percent of its operating time in agricultural production, it may qualify for the farm machinery exemption. The purchaser must give you a completed Form ST3, Certificate of Exemption.

Sales to non-Minnesota residents

If you sell an off-road vehicle to a customer who does not live in Minnesota, where the customer takes possession of the item determines if Minnesota sales tax is due on the sale.

Where did the customer take possession of the off-road vehicle?

Is Minnesota sales tax due on the sale?

Inside Minnesota

Yes. Charge the Minnesota general sales tax rate and any applicable local taxes on the sale.

Outside Minnesota

No. You must have documentation to support that the item was delivered outside of Minnesota.

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